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TMI BlogHaryana Goods and Services Tax (Fifth Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Fifth Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st October, 2022. 2. In the Haryana Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (b), after the words, "the details of", the words, "input tax credit in respect of" shall be inserted; 4. In the said rules, in rule 37,- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- "(1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, other than the supplies on which tax is payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, shall be omitted; 8. In the said rules, in rule 60, in sub-rule (7), for the words "auto-drafted", the words "auto-generated" shall be substituted; 9. In the said rules, rules 70, 71, 72, 73, 74, 75, 76, 77 and 79 shall be omitted; 10. In the said rules, in rule 83, in sub-rule (8), in clause (a), the words "and inward" shall be omitted; 11. In the said rules, in rule 85, in sub-rule (2), - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be", the letters and figure, "FORM GSTR-3B" shall be substituted; 14. IN the said rules, FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 shall be omitted; 15. In the said rules, in FORM GST PCT-05, in Part-A, in the table, against Sr. No.1, under the heading "List of Activities", the words, "and inward", shall be omitted. ANURAG RASTOGI, Additional Chief Secretary to Government Haryan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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