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 (Seventh Amendment) Rules, 2021.

(2) Save as otherwise provided, they shall be deemed to have come into force with effect from 29.08.2021.

2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 26, in sub-rule (1), -

(a) in the fourth proviso, for the figures, letters and words "31st day of August, 2021", the figures, letters and words "31st day of October, 2021" shall be substituted; and

(b) with effect from the 1st day of November, 2021, all the provisos shall be omitted.

3. In the said rules, in rule 138E, after the fourth proviso, the following proviso shall be inserted and shall have been deemed to be inserted from the 1st day of May, 2021, namely:-

"Provided also that the said restriction shall not apply during the period from the1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.".

4. In the said rules, in FORM GST ASMT-14, -

(a) after the words, "with effect from---------", the words, "vide Order Reference No. ------, dated ------------" shall be inserted;

(b) the words, "for conducting business without registration despite being liable for registration" shall be omitted; and

(c) at the end after "Designation", the word "Address" shall be inserted.

ANURAG RASTOGI,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.