Haryana Goods and Services Tax (Fourth Amendment) Rules, 2022

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..... 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 (Fourth Amendment) Rules, 2022. (2) They shall be deemed to have come into force with effect from the 1st July, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017, after rule .....

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..... e notified under sub-section (1) of section 50. (2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50 .....

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..... edit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed. (2) the date of utilisation of such input tax credit shall be taken to be, - (a) the date, on which the return is due to be furnished under section 39 or the actual date of filing of the said return, whichever is earlier, if the balance in the electronic cre .....

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