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, 2022.

(2) They shall be deemed to have come into force with effect from the 1st December, 2022.

2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), rule 122 rule shall be omitted;

3. In the said rules, rule 124 and rule 125 shall be omitted.

4. In the said rules, for rule 127, the following rule shall be substituted, namely:-

"Functions of the Authority.-

The Authority shall discharge the following functions, namely:-

(i) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;

(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;

(iii) to order,-

(a) reduction in prices;

(b) return to the recipient an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen percent from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable and depositing the same in the Fund referred to in section 57;

(c) imposition of penalty as specified in the Act; and

(d) cancellation of registration under the Act.

(iv) to furnish a performance report to the Council by the tenth day of the close of each quarter.".

5. In the said rules, rule 134 shall be omitted;

6. In the said rules, rule 137 shall be omitted;

7. In the said rules, after rule 137, in the Explanation, for clause (a), the following clause shall be substituted, namely:-

"(a) "Authority" means the Authority notified under sub-section (2) of section 171 of the Act;".

ANURAG RASTOGI,

Additional Chief Secretary to Government,

Haryana, Excise and Taxation Department.