TMI BlogHaryana Goods and Services Tax (Second Amendment) Ordinance, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ide retrospective exemption from, or levy or collection of, state tax in certain cases and for matters connected therewith or incidental thereto. Promulgated by the Governor of Haryana in the Seventy-first Year of the Republic of India. Whereas the Legislature of the State of Haryana is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, therefore, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Haryana hereby promulgates the following Ordinance:- Short title and commencement. 1 . (1) This Ordinance may be called the Haryana Goods and Services Tax (Second Amendment) Ordinan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principal Act, the following proviso shall be substituted, namely:- Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a). . Amendment of section 31 of Haryana Act 19 of 2017. 7. For the proviso of sub-section (2) of section 31 of the principal Act, the following proviso shall be substituted, namely:- Provided that the Government may, on the recommendations of the Council, by notification,- (a) sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r commits, or causes to commit and retain the benefits arising out of, any of the following offences shall be substituted; (ii) for clause (c), the following clause shall be substituted, namely:- (c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill; ; (iii) in sub-clause (e), the words and sign , fraudulently avails input tax credit shall be omitted. Amendment of section 140 of Haryana Act 19 of 2017. 11 . In section 140 of the principal Act,- (a) in sub-section (1), after the words existing law , the words within such time and shall be inserted; (b) in sub-section (2), after the words appointed day , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017. Retrospective exemption from, or levy or collection of, state tax in certain cases. 14. (1) Notwithstanding anything contained in the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,- (i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive); (ii) state tax at the rate of six per cent shall be levied or collected in respect of supply of pulley, wheels and other parts (fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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