Haryana Goods and Services Tax (Third Amendment) Rules, 2021 - 13/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st May, 2021 No. 13/GST-2. - 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 (Third Amendment) Rules, 2021. (2) They shall be deemed to have come into force from 27th day of April, 2021. 2. In the Haryana Goods and Services Tax Rules, 2017, in rule 26, in sub-rule (1), in the third proviso,- (i) for the sign ; existing at the end, the sign : shall be substituted; (ii) the following proviso shall be added, namely:- Provided further that a registered person registered under the provisions of the Companies Act, 2013 (Central Act, 18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC). . ANURAG RASTOGI, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.