(2009) Haryana Government Gazette EXTRAORDINARY Published by Authority © Govt. of Haryana No. 133-2023/Ext.] CHANDIGARH, THURSDAY, JULY 27, 2023 (SRAVANA 5, 1945 SAKA) gfj;k.kk ljdkj vkcdkjh rFkk djk/kku foHkkx vf/klwpuk fnukad 27 tqykbZ] 2023 la[;k 33@th,lVh&2.— gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 9 dh mi&/kkjk ¼1½] ¼3½ vkSj ¼4½] /kkjk 11 dh mi&/kkjk ¼1½] /kkjk 15 dh mi&/kkjk ¼5½] /kkjk 16 dh mi&/kkjk ¼1½ vkSj /kkjk 148 }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] bl ckr ls larq"V gksrs gq, fd ,slk djuk tu fgr esa vko’;d gS] ifj"kn~ dh flQkfj’kksa ij blds }kjk] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 46@,lVh&2] fnukad 30 twu] 2017 esa fuEufyf[kr la’kks/ku djrs gSa] vFkkZr~ %& la’kks/ku gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkx] vf/klwpuk la[;k 46@,lVh&2] fnukad 30 twu] 2017 esa]& ¼v½ lkj.kh esa]& ¼i½ Øe la[;k 3 ds lkeus] [kkuk ¼3½ ds uhps] en ¼iM+½ esa] fuEufyf[kr O;k[;k j[kh tk,xh] vFkkZr~% & ^^O;k[;k & ;g en lkj.kh dh Øe la[;k 3 ds lkeus en ¼iv½] ¼v½ vkSj ¼vi½ dh mu mi&enksa dks lanfHkZr djrh gS tks vf/klwpuk la[;k 38@th,lVh&2] fnukad 18 tqykbZ] 2022 }kjk muds yksi gksus ls iwoZ vf/klwpuk esa fo|eku Fkhß;
¼ii½ Øe la[;k 9 ds lkeus] [kkuk ¼3½ ds uhps] en ¼iii½ esa] mi&en ¼[k½ esa] [kkuk ¼5½ ds uhps] 'krZ ¼2½ esa] & ¼d½ ^^mä foÙkh; o"kZ ds rRdky igys 15 ekpZ rd^^ 'kCnksa] vadksa vkSj v{kjksa ds LFkku ij] ^^iwoZorhZ foÙkh; o"kZ dh izFke tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ dh 31 ekpZ rd^^ 'kCn] vad vkSj v{kj çfrLFkkfir fd, tk,axs;
¼[k½ pkSFks ijUrqd ds ckn] fuEufyf[kr ijUrqd TkksM+k tk,xk] vFkkZr~% & ÞijUrq ;g vkSj fd thVh, }kjk ,d foÙkh; o"kZ ds nkSjku blds }kjk iznk; dh xbZ lsokvksa ij th,lVh dk Lo;a Hkqxrku djus ds fy, iz;ksx fd;k x;k fodYi vxys vkSj Hkkoh foÙkh; o"kksaZ ds fy, ç;ksx fd;k x;k ekuk tk,xk tc rd fd thVh, vuqca/k VI esa fjolZ pktZ edSfuTe ds rgr okilh ds fy, iwoZorhZ foÙkh; o"kZ dh izFke tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ dh 31 ekpZ rd ?kks"k.kk nkf[ky ugha djrk gSAß;
¼iii½ Øe la[;k 24 ds lkeus] [kkuk ¼3½ ds uhps] en ¼i½ esa] [kaM ¼i½ esa] O;k[;k ds mi&[kaM ¼t½ dk yksi fd;k tk,xkA 2010 HARYANA GOVT. GAZ. (EXTRA.), JULY 27, 2023 (SRVN. 5, 1945 SAKA) ¼vk½ vuqca/k V esa]& ¼i½ iSjk 2 esa] ^^ftl foÙkh; o"kZ ds fy, ç;ksx fd;k tk,xk mlds var rd oS/k jgsxk^^ 'kCnksa ds LFkku ij] ^^foÙkh; o"kZ dh 'kq#vkr rd oS/k jgsxk ftlds fy, eSa fu;r frfFk dks ;k ls igys vuqca/k VI nkf[ky djds fjolZ pktZ edSfuTe ds rgr okilh djus dk fodYi pqurk gw¡̂ ^ 'kCn vkSj fpg~u] çfrLFkkfir fd, tk,axs;
¼ii½ fVIi.k esa] ^^fdlh Hkh foÙkh; o"kZ ds fy, mijksä fodYi dk ç;ksx djus dh vafre frfFk iwoZorhZ foÙkh; o"kZ dh 15 ekpZ gS^^ 'kCnksa vkSj vadksa ds LFkku ij] ^^fdlh Hkh foÙkh; o"kZ ds fy, mijksä fodYi dk ç;ksx iwoZorhZ foÙkh; o"kZ dh izFke tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ ds 31 ekpZ rd fd;k tk,xk^^ 'kCn vkSj vad çfrLFkkfir fd, tk,axs;
¼b½ vuqca/k V ds ckn] fuEufyf[kr vuqca/k tksM+k tk,xk] vFkkZr~% & Þvuqca/k VI iz:i fdlh Hkh foÙkh; o"kZ dh 'kq#vkr ls igys fjolZ pktZ edSfuTe ds rgr okil ykSVus dk bjknk j[kus okyh eky ifjogu ,tsalh }kjk fodYi dk ç;ksx djus ds fy, vf/kdkfjrk okys th,lVh çkf/kdj.k ds le{k çLrqr fd, tkus ds fy, iz:iA lanHkZ la[;k – frfFk% & 1- eSa@ge _____________________ ¼O;fä dk uke½] eSllZ …………..…………… dk vf/k—r çfrfuf/k] foÙkh; o"kZ ___________ ds nkSjku vuqca/k V ¼fnukad ____________ ½ dks Hkjdj] gekjs }kjk iznk; fd, x, eky ds ifjogu ds laca/k esa thVh, dh lsokvksa ij Q‚joMZ pktZ ds rgr th,lVh dk Hkqxrku djus ds fodYi dk ç;ksx fd;k Fkk;
2- eSa] blds }kjk ?kks"k.kk djrk gw¡ fd eSa foÙkh; o"kZ ……….. ds fy, fjolZ pktZ edSfuTe dks fjoVZ djuk pkgrk gw¡ ;
3- eSa le>rk gw¡ fd ,d ckj bl fodYi dk ç;ksx djus ds ckn fodYi dk iz;ksx djus dh frfFk ls bls ,d o"kZ dh vof/k ds Hkhrj cnyus dh vuqefr ugha nh tk,xh vkSj ;g fodYi ml foÙkh; o"kZ ds var rd ekU; jgsxk ftlds fy, bls ç;ksx fd;k x;k gSA dkuwuh uke % & th,lVhvkbZ,u %& iSu la[;k %& çkf/k—r çfrfuf/k ds gLrk{kj %& çkf/k—r gLrk{kjdrkZ dk uke %& thVh, dk iwjk irk %& ¼vf/kdkfjrk okys th,lVh çkf/kdj.k dh fnukafdr ikorh½ fVIi.k% fdlh Hkh foÙkh; o"kZ ds fy, mijksä fodYi dk ç;ksx iwoZorhZ foÙkh; o"kZ dh izFke tuojh dks ;k mlds ckn ysfdu iwoZorhZ foÙkh; o"kZ dh 31 ekpZ rd fd;k tk,xkAßA 2- ;g vfèklwpuk 27 tqykbZ] 2023 ls ykxw gksxhA nsfoanj flag dY;ku] iz/kku lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVT. GAZ. (EXTRA.), JULY 27, 2023 (SRVN. 5, 1945 SAKA) 2011 HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2023 No. 33/GST-2.— In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section
(1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No.46/ST-2, dated the 30th June, 2017, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, - (A) in the Table,
(i) against serial number 3, under column (3), in item (ie), the following explanation shall be inserted, namely:- ―Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 38/GST-2, dated the 18th July, 2022‖;
(ii) against serial number 9, under column (3), in item (iii), in sub-item (b), under column (5), in condition (2), -
(a) for the words, figures and letters ―on or before the 15th March of the preceding Financial Year‖, the words, figures and letters ―on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year‖, shall be substituted;
(b) after the fourth proviso, the following proviso shall be added, namely:- ―Provided further that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.‖;
(iii) against serial number 24, under column (3), in item (i), in clause (i), sub-clause (h) of the explanation shall be omitted.
(B) in Annexure V,-
(i) in para 2, for the words ―end of the financial year for which it is exercised‖, the words and figures ―the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date‖, shall be substituted;
(ii) in the Note, for the words, figures and letters ― The last date for exercising the above option for any financial year is the 15th March of the preceding financial year‖, the words, figures and letters ―The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than the 31st March of the preceding Financial Year‖ shall be substituted;
(C) after Annexure V, the following annexure shall be inserted, namely:- ―Annexure VI FORM Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Reference No.- Date: -
1. I/We__________________ (name of Person), authorized representative of M/s……………………. had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during the financial year……………under forward charge by filing Annexure V on ....................;
2012 HARYANA GOVT. GAZ. (EXTRA.), JULY 27, 2023 (SRVN. 5, 1945 SAKA)
2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year...........;
3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.
Legal Name : - GSTIN : - PAN No. : - Signature of Authorized representative : - Name of Authorized Signatory : - Full Address of GTA : - (Dated Acknowledgment of jurisdictional GST Authority) Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year‖.
2. This notification shall come into force with effect from the 27th July, 2023.
DEVINDER SINGH KALYAN, Principal Secretary to Government, Haryana, Excise and Taxation Department.
10495—C.S.—H.G.P., Pkl.