(3521) Haryana Government Gazette EXTRAORDINARY Published by Authority © Govt. of Haryana No. 167-2024/Ext.] CHANDIGARH, TUESDAY, OCTOBER 29, 2024 (KARTIKA 7, 1946 SAKA) gfj;k.kk ljdkj vkcdkjh rFkk djk/kku foHkkx vf/klwpuk fnukad 29 vDrwcj] 2024 la[;k 34@thå,låVhå&2-& gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½ dh /kkjk 148 ds v/khu çnÙk 'kfDr;ksa dk ç;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj’kksa ij] blds }kjk] vkns'k ds lqèkkj ds fy, fuEufyf[kr fo'ks"k çfØ;k dks vfèklwfpr djrs gS] ftldk ikyu jftLVªh—r O;fDr;ksa ds oxZ ¼ftls] blesa] blds ckn mDr O;fDr dgk x;k gS½ }kjk fd;k tkuk gS] ftuds fo#) mDr vfèkfu;e dh èkkjk 73 ;k èkkjk 74 ;k èkkjk 107 ;k èkkjk 108 ds vèkhu dksbZ vkns'k tkjh fd;k x;k gS] ftlesa mDr vfèkfu;e dh èkkjk 16 dh mièkkjk ¼4½ ds micaèkksa ds mYya?ku ds dkj.k buiqV dj çR;; dk xyr ykHk mBkus dh ekax dh iqf"V dh xbZ gS] fdarq tgka ,slk buiqV dj çR;; vc mDr vfèkfu;e dh èkkjk 16dh mièkkjk ¼5½ ;k mièkkjk ¼6½ ds micaèkksa ds vuqlkj miyCèk gS] vkSj tgka mDr vkns'k ds fo#) vihy nk;j ugha dh xbZ gS] vFkkZr~%& 2- mDr O;fDr] mijksDr vfèkfu;e dh èkkjk 16 dh mi&èkkjk ¼4½ ds micaèkksa ds mYya?ku ds dkj.k buiqV dj çR;;
ds xyr ykHk dh ekax dh iqf"V djrs gq, 08 vDrwcj] 2024 ls Ng ekl dh vofèk ds Hkhrj] bysDVª‚fud :i ls lkekU;
iksVZy ij] mDr vfèkfu;e dh èkkjk 73 ;k èkkjk 74 ;k èkkjk 107 ;k èkkjk 108] tSlh Hkh fLFkfr gks] ds vèkhu vkns'k ds lqèkkj ds fy, vkosnu nk;j djsxk] ysfdu tgka ,slk buiqV dj çR;; mijksDr vfèkfu;e dh èkkjk 16 dh mi&èkkjk ¼5½ ;k mi&èkkjk ¼6½ ds micaèkksa ds vuqlkj vc miyCèk gS] vkSj tgka mDr vkns'k ds fo#) vihy nk;j ugha dh xbZ gSA 3- mDr O;fDr] mDr vkosnu ds lkFk] bl vfèklwpuk ds mikcaèk d esa fn, x, çksQkekZ esa tkudkjh viyksM djsxkA 4- mDr vkns'k ds lqèkkj dks ykxw djus ds fy, mfpr vfèkdkjh og çkfèkdkjh gksxk ftlus ,slk vkns'k tkjh fd;k Fkk] vkSj mDr çkfèkdkjh mDr vkosnu ij fofu'p; djsxk vkSj mDr vkosnu dh frfFk ls] tgka rd laHko gks] rhu ekl dh vofèk ds Hkhrj lqèkkjk gqvk vkns'k tkjh djsxkA 5- tgka iSjk 1 esa fufnZ"V vkns'k esa dksbZ lqèkkj fd;k tkuk visf{kr gS] mDr çkfèkdkjh us mldk lqèkkfjr vkns'k tkjh dj fn;k gS] rks mDr çkfèkdkjh lqèkkfjr vkns'k dk lkjka'k bysDVª‚fud :i ls viyksM djsxk – ¼i½ ç:i th,lVh Mhvkjlh&08 esa] ,sls ekeyksa esa tgka mDr vfèkfu;e dh èkkjk 73 ;k èkkjk 74 ds vèkhu tkjh vkns'k esa lqèkkj fd;k x;k gS( vkSj ¼ii½ ç:i th,lVh ,ih,y&04 esa] ,sls ekeyksa esa tgka mDr vfèkfu;e dh èkkjk 107 ;k èkkjk 108 ds vèkhu tkjh vkns'k esa lqèkkj fd;k x;k gSA 6- lqèkkj dsoy ,sls buiqV dj çR;; dh ekax ds lacaèk esa fd;k tkuk visf{kr gS] tks fd dfFkr rkSj ij mDr vfèkfu;e dh èkkjk 16 dh mièkkjk ¼4½ ds micaèkksa dk mYya?ku dj xyr jhfr ls çkIr fd;k x;k gS] fdUrq tgka ,slk buiqV dj çR;; vc mDr èkkjk 16 dh mièkkjk ¼5½ vFkok mièkkjk ¼6½ ds micaèkksa ds vuqlkj miyCèk gSA 3522 HARYANA GOVT. GAZ. (EXTRA.), OCT. 29, 2024 (KRTK. 7, 1946 SAKA) 7- tgka ,sls lqèkkj ls mDr O;fDr ij çfrdwy çHkko iM+rk gS] ogka ,slk lqèkkj djus okys çkfèkdkjh }kjk uSlfxZd U;k;
ds fl)karksa dk ikyu fd;k tk,xkA 8- ;g vf/klwpuk 08 vDrwcj] 2024 ls ykxw gqbZ le>h tk,xhA mikcaèk d gfj;k.kk eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 19½ dh èkkjk 148 ds vèkhu vfèklwfpr vkns'k ds lqèkkj ds fy, fofufnZ"V çfØ;k ds vèkhu vkns'k ds lqèkkj ds fy, vkosnu ds lkFk jftLVªh—r O;fDr }kjk viyksM fd;k tkus okyk çksQkekZ 1- vkèkkj Hkwr C;kSjs :
¼d½ th,lVhvkbZ,u :
¼[k½ fofèkd uke :
¼x½ O;kikj dk uke] ;fn dksbZ gks :
¼?k½ vkns'k ftlds lacaèk esa lqèkkj dk vkosnu nk;j fd;k x;k gS :
¼1½ vkns'k lanHkZ la[;k :
¼2½ vkns'k frfFk :
2- mDr vkns'k esa iq"V fd, x, ekax ds C;kSjs ¼#- esa jkf’k½ Øe la[;k foRr o"kZ vkbZth,lVh lhth,lVh ,lth,lVh midj midj lfgr dqy dj C;kt 'kkfLr 2 3 4 5 6 7 8 9 2017&18 2018&19 2019&20 2020&21 2021&22 2022&23 dqy 3- mijksä Øe la[;k 2 dh lkj.kh esa mfYyf[kr jkf’k esa ls :
¼d½ gfj;k.kk eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk 19½ dh èkkjk 16 dh mièkkjk ¼4½ ds mYya?ku ds dkj.k xyr rjhds ls çkIr fuos'k dj çR;; dh mDr vkns'k esa iq"V fd, x, ekax ds C;kSjs tks vc èkkjk 16 dh mièkkjk ¼5½ ds vuqlkj ik= gS :
¼#- esa jkf’k½ Øe la[;k foRr o"kZ vkbZth,lVh lhth,lVh ,lth,lVh midj midj lfgr dqy dj C;kt 'kkfLr 2 3 4 5 6 7 8 9 2017&18 2018&19 2019&20 2020&21 dqy vkSj@;k HARYANA GOVT. GAZ. (EXTRA.), OCT. 29, 2024 (KRTK. 7, 1946 SAKA) 3523 ¼[k½ mDr vfèkfu;e dh èkkjk 16 dh mièkkjk ¼4½ ds mYya?ku ds dkj.k xyr rjhds ls çkIr fuos'k dj çR;; ds mDr vkns'k esa iq"V fd, x, ekax ds C;kSjs] mijksä ¼d½ esa mfYyf[kr ls fHkUu] tks vc èkkjk 16 dh mièkkjk ¼6½ ds vuqlkj ik= gS :
¼#- esa jkf’k½ Øe la[;k foRr o"kZ vkbZth,lVh lhth,lVh ,lth,lVh midj midj lfgr dqy dj C;kt 'kkfLr 2 3 4 5 6 7 8 9 2017&18 2018&19 2019&20 2021&21 2021&22 2022&23 dqy 4- ?kks"k.kk:
1- eSa opu nsrk gw¡ @nsrh gw¡ fd mDr vfèkfu;e dh èkkjk 107 ;k èkkjk 112 ds vèkhu dksbZ vihy ml vkns'k ds fo#) yafcr ugha gS ftlds fo#) ;g lqèkkj vkosnu nk;j fd;k x;k gSA 2- eSa ?kks"k.kk djrk gw¡ @djrh gw¡ fd esjs }kjk çnku dh xbZ lwpuk lgh vkSj lR; gSA eSa le>rk gw¡ @le>rh gwa fd fdlh Hkh vlR; ?kks"k.kk ;k rF;ksa dks fNikus ls ;g vkosnu 'kwU; gks tk,xk vkSj cdk;k 'kksè;ksa ds lkFk ykxw C;kt vkSj 'kkfLr;ksa ds fy, olwyh dh dk;Zokgh dh tk ldrh gSA 5- lR;kiu 2- eSa -------------------------¼çkfèk—r gLrk{kjh dk uke½] ?kks"k.kk djrk gw¡@djrh gw¡ fd Åij nh xbZ lwpuk esjh lokZsÙke tkudkjh vkSj fo’okl ds vuqlkj lR; vkSj lgh gSA eSa le>rk gw¡@le>rh gw¡ fd fdlh vlR; ?kks"k.kk ;k rF;ksa dks fNikus ls esjk vkosnu 'kwU; gks tk,xkA çkfèk—r gLrk{kjh ds gLrk{kj uke@inuke bZesy irk eksckbZy la[;k nsfoanj flag dY;ku] iz/kku lfpo] gfj;k.kk ljdkj] vkcdkjh rFkk djk/kku foHkkxA HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 29th October, 2024 No. 34/GST.— In exercise of the powers conferred under section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order, to be followed by the class of registered persons (hereinafter referred to as the said person), against whom any order under section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed, namely:– 3524 HARYANA GOVT. GAZ. (EXTRA.), OCT. 29, 2024 (KRTK. 7, 1946 SAKA)
2. The said person shall file, electronically on the common portal, within a period of six months from 8th October, 2024, an application for rectification of an order issued under section 73 or section 74 or section 107 or section 108 of the said Act, as the case may be, confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed.
3. The said person shall, along with the said application, upload the information in the proforma in Annexure A of this notification.
4. The proper officer for carrying out rectification of the said order shall be the authority who had issued such order, and the said authority shall take a decision on the said application and issue the rectified order, as far as possible, within a period of three months from the date of the said application.
5. Where any rectification is required to be made in the order referred to in paragraph 1 and, the said authority has issued a rectified order thereof, then the said authority shall upload a summary of the rectified order electronically–
(i) in FORM GST DRC-08, in cases where rectification of an order issued under section 73 or section 74 of the said Act is made; and
(ii) in FORM GST APL-04, in cases where rectification of an order issued under section 107 or section 108 of the said Act is made.
6. The rectification is required to be made only in respect of demand of such input tax credit which has been alleged to be wrongly availed in contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of the said section 16.
7. Where such rectification adversely affects the said person, the principles of natural justice shall be followed by the authority carrying out such rectification.
8. This notification shall be deemed to have come into force with effect from the 8th October, 2024.
Annexure A Proforma to be uploaded by the registered person along with the application for rectification of order under special procedure for rectification of order notified under section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017)
1. Basic Details:
(a) GSTIN:
(b) Legal Name:
(c) Trade Name, if any:
(d) Order in respect of which rectification application has been filed:
(1) Order Reference Number:
(2) Order Date:
2. Details of demand confirmed in the said order:
(Amount in Rs.)
Sr.
No. Financial Year IGST CGST SGST CESS Total Tax including Cess Interest Penalty 1 2 3 4 5 6 7 8 9 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Total HARYANA GOVT. GAZ. (EXTRA.), OCT. 29, 2024 (KRTK. 7, 1946 SAKA) 3525
3. Out of the amount mentioned in the Table in serial number 2 above:
(a) the details of the demand confirmed in the said order, of the input tax credit wrongly availed on account of contravention of sub-section (4) of section 16, which is now eligible as per sub-section (5) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (the said Act):
(Amount in Rs.)
Serial Number Financial Year IGST CGS T SGST CESS Total Tax including Cess Interest Penalty 1 2 3 4 5 6 7 8 9 2017-18 2018-19 2019-20 2020-21 Total and/or b. the details of the demand confirmed in the said order of the input tax credit wrongly availed on account of contravention of sub-section (4) of section 16, other than that mentioned in (a) above, which is now eligible as per sub-section (6) of section 16 of the said Act:
(Amount in Rs.)
Sr. No. Financial Year IGST CGST SGST CESS Total Tax including Cess Interest Penalty 1 2 3 4 5 6 7 8 9 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Total 4 Declaration:
1. I undertake that, no appeal under section 107 or section 112 of the said Act is pending against the order against which this rectification application is filed.
2. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties.
5 Verification:
I________________ (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render my application void.
Signature of authorised signatory Name/Designation Email address Mobile No.
DEVINDER SINGH KALYAN, Prinicpal Secretary to Government Haryana, Excise and Taxation Department.
11356—C.S.—H.G.P., Pkl.