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No.19/GST-2 Notification under section 168A to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under the HGST Act, 2017

State Notification of Haryana · 20176,249 characters of text

The enactment

TypeNotification
Year2017
JurisdictionState of Haryana
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

(1291) Haryana Government Gazette EXTRAORDINARY Published by Authority © Govt. of Haryana No. 80-2021/Ext.] CHANDIGARH, FRIDAY, MAY 21, 2021 (VAISAKHA 31, 1943 SAKA) gfj;k.kk ljdkj vkcdkjh rFkk djk/kku foHkkx vf/klwpuk fnukad 21 ebZ] 2021 la[;k 19@thå,låVhå&2-& ,dhd`r eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk dsUnzh; vf/kfu;e 13½ dh /kkjk 20 ds lkFk ifBr gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 168d }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] blds }kjk] Hkkjr ds dbZ fgLlksa esa egkekjh dksohM&19 ds çlkj ds eísutj] vf/klwfpr djrs gSa fd] – ¼i½ tgka fdlh çkf/kdj.k }kjk ;k fdlh O;fä }kjk fdlh dkjZokbZ dks iwjk djus ;k mlds vuqikyu ds fy, dksbZ le; lhek mDr vf/kfu;e ds v/khu fufnZ"V ;k fofgr ;k vf/klwfpr dh xbZ gS] tks vizSy] 2021 ds ianzgoas fnu ls ebZ] 2021 ds rhlosa fnu rd dh vof/k ds nkSjku vkrh gS] vkSj tgka ,slh le; lhek ds Hkhrj ,slh dkjZokbZ dks iwjh ugha dh xbZ ;k mldk vuqikyuk ugha dh xbZ gS] rks] fuEufyf[kr iz;kstu lfgr] ,slh dkjZokbZ ds iwjk djus ;k vuqikyu ds fy, le; lhek ebZ] 2021 ds bdÙkhlosa fnu rd c<+kbZ tk,xh& ¼d½ mi;qZä dfFkr vf/kfu;eksa ds micU/kksa ds v/khu fdlh Hkh çkf/kdj.k] vk;ksx ;k vf/kdj.k] fdlh Hkh uke ds Kkr] }kjk fdlh dkjZokbZ dks iwjh djuk ;k dksbZ vkns'k ikfjr djus] dksbZ uksfVl tkjh djuk] lwpuk] vf/klwpuk] laLoh—fr ;k vuqeksnu ;k ,slh vU; dkjZokbZ] fdlh Hkh uke ds Kkr; ;k ¼[k½ mi;qZä dfFkr vf/kfu;eksa ds micU/kksa ds v/khu dksbZ vihy] tokc ;k vkosnu nk;j djuk ;k dksbZ Hkh fjiksVZ] nLrkost] fooj.kh] dFku] ;k ,sls vU; fjd‚MZ] fdlh Hkh uke ds Kkr gks] dks çLrqr djuk;

fdarq] le; dk ,slk foLrkj] mä vf/kfu;e ds uhps ;Fkk of.kZr micU/kksa ds vuqikyu ds fy, ykxw ugha gksxk] & ¼d½ v/;k; IV;

¼[k½ /kkjk 10 dh mi/kkjk ¼3½] /kkjk 25] 27] 31] 37] 47] 50] 69] 90] 122] 129;

¼x½ /kkjk 39] mi/kkjk ¼3½] ¼4½ vkSj ¼5½ dks NksM+dj;

¼?k½ /kkjk 68] tgka rd bZ&os fcy dk laca/k gS; rFkk ¼³½ mijksDr [k.M (d) ls (?k) ij fofufnZ"V micU/kksa ds v/khu cuk, x, fu;e:

ijarq tgka gfj;k.kk eky vkSj lsok dj fu;e] 2017 ds fu;e 9 ds v/khu fufnZ"V] ;k fu/kkZfjr ;k vf/klwfpr fdlh Hkh çkf/kdj.k }kjk fdlh Hkh dkjZokbZ dks iwjk djus dh dksbZ le; lhek] tks ebZ] 2021 ds izFke fnu ls ebZ] 2021 ds bdÙkhlosa fnu rd dh vof/k ds nkSjku vkrh gS] vkSj tgka ,slh dkjZokbZ ,sls le; ds Hkhrj iwjh ugha dh xbZ gS] rks ,slh dkjZokbZ dks iwjk djus dh le; lhek esa twu] 2021 ds iaægosa fnu rd foLrkj fd;k tkrk gSA 1292 HARYANA GOVT. GAZ. (EXTRA.), MAY 21, 2021 (VYSK. 31, 1943 SAKA) ¼ii½ ,sls ekeyksa esa tgka izfrnk; ds nkos dks] iw.kZr% ;k Hkkxr% vLohdkj djus ds fy, uksfVl tkjh fd;k x;k gS] vkSj tgka vkns'k tkjh djus dh le; lhek /kkjk 54 dh mi&/kkjk ¼7½ ds lkFk ifBr mi&/kkjk ¼5½ ds micU/kksa ds lanHkZ esa vçSy] 2021 ds iaægosa fnu ls ebZ] 2021 ds rhlosa fnu rd dh vof/k ds nkSjku vkrh gS] rks ,sls ekeyksa esa mä vkns'k tkjh djus dh le; lhek jftLVªh—r O;fä ls uksfVl dk tokc çkfIr ds iaæg fnu ckn ;k ebZ] 2021 ds bdÙkhlosa fnu] tks Hkh ckn esa gks] rd c<+kbZ tk,xhA 2- ;g vf/klwpuk vçSy] 2021 ds 15 osa fnu ls gqbZ ykxw dh xbZ le>h tk,xh A vuqjkx jLrksxh] vij eq[; lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st May, 2021 No. 19/GST-2.— In exercise of the powers conferred by section 168A of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), in view of the spread of pandemic COVID-19 across many parts of India, the Governor of Haryana, on the recommendations of the Council, hereby notifies, as under,-

(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of May, 2021, including for the purposes of--

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above;

but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: -

(a) Chapter IV;

(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;

(c) section 39, except sub-section (3), (4) and (5);

(d) section 68, in so far as e-way bill is concerned; and

(e) rules made under the provisions specified at clause (a) to (d) above :

Provided that where any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Haryana Goods and Services Tax Rules, 2017, falls during the period from the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of such action has not been made within such time, then the time limit for completion of such action shall be extended upto the 15th day of June, 2021;

(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of Sub-section (5), read with Sub-section (7) of Section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.

2. This notification shall be deemed to have come into force with effect from the 15th day of April, 2021.

ANURAG RASTOGI, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.

9177—C.S.—H.G.P., Pkl.

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