Haryana Goods and Services Tax (Second Amendment) Rules, 2021

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..... n 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 (Second Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force from the 1st day of January, 2021. 2. In the Haryana Goods and Services Tax Rules, 2017 (herea .....

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..... a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished .....

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