In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely: -

1. (1) These rules may be called the Haryana Goods and Services Tax (Sixth Amendment) Rules, 2021.

(2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 1st day of June, 2021.

2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 26 in sub-rule (1), in the fourth proviso, for the figures, letter, sign and words "31st day of May, 2021", the figures, letter, sign and words "31st day of August, 2021" shall be substituted;

3. In the said rules, in rule 36, in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-

"Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.";

4. In the said rules, in rule 59, in sub-rule (2), in the first proviso,-

(i) for the sign "." Existing at the end, the sign ":" shall be substituted; and

(ii) the following proviso shall be added, namely:-

"Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.".

ANURAG RASTOGI,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.