Daily Archives: July 17, 2017

Section 50 Haryana GST Act 2017 : Interest on delayed payment of tax

By | July 17, 2017

Section 50 Haryana GST Act 2017 ( Section 50 Haryana GST Act 2017  explains Interest on delayed payment of tax and is covered in Chapter X : PAYMENT OF TAX ) Interest on delayed payment of tax 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but… Read More »

Section 49 Haryana GST Act 2017 : Payment of tax, interest, penalty and other amounts

By | July 17, 2017

Section 49 Haryana GST Act 2017 ( Section 49 Haryana GST Act 2017  explains Payment of tax, interest, penalty and other amounts and is covered in Chapter X : PAYMENT OF TAX ) Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking… Read More »

Section 48 Haryana GST Act 2017 : Goods and services tax practitioners

By | July 17, 2017

Section 48 Haryana GST Act 2017 ( Section 48 Haryana GST Act 2017  explains Goods and services tax practitioners and is covered in Chapter IX : RETURNS ) Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning… Read More »

Section 46 Haryana GST Act 2017 : Notice to return defaulters

By | July 17, 2017

Section 46 Haryana GST Act 2017 ( Section 46 Haryana GST Act 2017  explains Notice to return defaulters and is covered in Chapter IX : RETURNS ) Notice to return defaulters 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return… Read More »

Section 45 Haryana GST Act 2017 : Final return

By | July 17, 2017

Section 45 Haryana GST Act 2017 ( Section 45 Haryana GST Act 2017  explains Final return and is covered in Chapter IX : RETURNS ) Final return 45. Every registered person who is required to furnish a return under sub section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the… Read More »

Section 44 Haryana GST Act 2017 : Annual return

By | July 17, 2017

Section 44 Haryana GST Act 2017 ( Section 44 Haryana GST Act 2017  explains Annual return and is covered in Chapter IX : RETURNS ) Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual… Read More »

Section 43 Haryana GST Act 2017 : Matching, reversal and reclaim of reduction in output tax liability

By | July 17, 2017

Section 43 Haryana GST Act 2017 ( Section 43 Haryana GST Act 2017  explains Matching, reversal and reclaim of reduction in output tax liability and is covered in Chapter IX : RETURNS )  Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every credit note relating to outward supply furnished by a registered person (hereafter… Read More »

Section 42 Haryana GST Act 2017 : Matching, reversal and reclaim of input tax credit

By | July 17, 2017

Section 42 Haryana GST Act 2017 ( Section 42 Haryana GST Act 2017  explains Matching, reversal and reclaim of input tax credit and is covered in Chapter IX : RETURNS ) Matching, reversal and reclaim of input tax credit 42. (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”)… Read More »

Section 41 Haryana GST Act 2017 : Claim of input tax credit and provisional acceptance thereof

By | July 17, 2017

Section 41 Haryana GST Act 2017 ( Section 41 Haryana GST Act 2017  explains Claim of input tax credit and provisional acceptance thereof and is covered in Chapter IX : RETURNS ) Claim of input tax credit and provisional acceptance thereof 41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take… Read More »

Section 40 Haryana GST Act 2017 : First Return

By | July 17, 2017

Section 40 Haryana GST Act 2017 ( Section 40 Haryana GST Act 2017  explains First Return and is covered in Chapter IX : RETURNS ) First Return 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the… Read More »

Section 39 Haryana GST Act 2017 : Furnishing of returns

By | July 17, 2017

Section 39 Haryana GST Act 2017 ( Section 39 Haryana GST Act 2017  explains Furnishing of returns and is covered in Chapter IX : RETURNS ) Furnishing of returns 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section… Read More »

Section 38 Haryana GST Act 2017 : Furnishing details of inward supplies

By | July 17, 2017

Section 38 Haryana GST Act 2017 ( Section 38 Haryana GST Act 2017  explains  Furnishing details of inward supplies and is covered in Chapter IX : RETURNS )   Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or… Read More »

Section 37 Haryana GST Act 2017 : Furnishing details of outward supplies

By | July 17, 2017

Section 37 Haryana GST Act 2017 ( Section 37 Haryana GST Act 2017  explains Furnishing details of outward supplies and is covered in Chapter IX : RETURNS ) Furnishing details of outward supplies 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section… Read More »

Section 36 Haryana GST Act 2017 : Period of retention of accounts

By | July 17, 2017

Section 36 Haryana GST Act 2017 ( Section 36 Haryana GST Act 2017  explains Period of retention of accounts and is covered in Chapter VIII : ACCOUNTS AND RECORDS ) Period of retention of accounts 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35… Read More »

Section 35 Haryana GST Act 2017 : Accounts and other records

By | July 17, 2017

Section 35 Haryana GST Act 2017 ( Section 35 Haryana GST Act 2017  explains Accounts and other records and is covered in Chapter VIII : ACCOUNTS AND RECORDS ) Accounts and other records 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of-… Read More »

Section 33 Haryana GST Act 2017 : Amount of tax to be indicated in tax invoice and other documents

By | July 17, 2017

Section 33 Haryana GST Act 2017 ( Section 33 Haryana GST Act 2017  explains Amount of tax to be indicated in tax invoice and other documents and is covered in Chapter VII : TAX INVOICE, CREDIT AND DEBIT NOTES ) Amount of tax to be indicated in tax invoice and other documents 33. Notwithstanding anything contained in this Act or… Read More »

Section 32 Haryana GST Act 2017 : Prohibition of unauthorised collection of tax

By | July 17, 2017

Section 32 Haryana GST Act 2017 ( Section 32 Haryana GST Act 2017  explains Prohibition of unauthorised collection of tax and is covered in Chapter VII : TAX INVOICE, CREDIT AND DEBIT NOTES )  Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods… Read More »

Section 31 Haryana GST Act 2017 : Tax invoice

By | July 17, 2017

Section 31 Haryana GST Act 2017 ( Section 31 Haryana GST Act 2017  explains Tax invoice and is covered in Chapter VII : TAX INVOICE, CREDIT AND DEBIT NOTES ) Tax invoice 31. (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, where the supply involves movement… Read More »

Section 30 Haryana GST Act 2017 : Revocation of cancellation of registration

By | July 17, 2017

Section 30 Haryana GST Act 2017 ( Section 30 Haryana GST Act 2017  explains  Revocation of cancellation of registration and is covered in Chapter VI : REGISTRATION )  Revocation of cancellation of registration 30. (1) Subject to such conditions, as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to… Read More »

Section 29 Haryana GST Act 2017 : Cancellation of registration

By | July 17, 2017

Section 29 Haryana GST Act 2017 ( Section 29 Haryana GST Act 2017  explains Cancellation of registration and is covered in Chapter VI : REGISTRATION ) Cancellation of registration 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person,… Read More »

 Section 28 Haryana GST Act 2017 : Amendment of registration

By | July 17, 2017

Section 28 Haryana GST Act 2017 ( Section 28 Haryana GST Act 2017  explains  Amendment of registration and is covered in Chapter VI : REGISTRATION ) Amendment of registration 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time… Read More »

Section 27 Haryana GST Act 2017 : Special provisions relating to casual taxable person and non-resident taxable person

By | July 17, 2017

Section 27 Haryana GST Act 2017 ( Section 27 Haryana GST Act 2017  explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in Chapter VI : REGISTRATION ) Special provisions relating to casual taxable person and non-resident taxable person 27. (1) The certificate of registration issued to a casual taxable person or a non-resident taxable… Read More »

Section 26 Haryana GST Act 2017 : Deemed registration

By | July 17, 2017

Section 26 Haryana GST Act 2017 ( Section 26 Haryana GST Act 2017  explains Deemed registration and is covered in Chapter VI : REGISTRATION ) Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be deemed to be a grant of registration… Read More »

Section 25 Haryana GST Act 2017 : Procedure for registration

By | July 17, 2017

Section 25 Haryana GST Act 2017 ( Section 25 Haryana GST Act 2017  explains Procedure for registration and is covered in Chapter VI : REGISTRATION ) Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to… Read More »

Section 24 Haryana GST Act 2017 : Compulsory registration in certain cases

By | July 17, 2017

Section 24 Haryana GST Act 2017 ( Section 24 Haryana GST Act 2017  explains Compulsory registration in certain cases and is covered in Chapter VI : REGISTRATION ) Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,- (i) persons making any… Read More »

Section 23 Haryana GST Act 2017 : Persons not liable for registration

By | July 17, 2017

Section 23 Haryana GST Act 2017 ( Section 23 Haryana GST Act 2017  explains Persons not liable for registration and is covered in Chapter VI : REGISTRATION )  Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:- (a) any person engaged exclusively in the business of supplying goods or services or both that… Read More »

Section 22 Haryana GST Act 2017 : Persons liable for registration

By | July 17, 2017

Section 22 Haryana GST Act 2017 ( Section 22 Haryana GST Act 2017  explains Persons liable for registration and is covered in Chapter VI : REGISTRATION ) Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover… Read More »

Section 21 Haryana GST Act 2017 : Manner of recovery of credit distributed in excess

By | July 17, 2017

Section 21 Haryana GST Act 2017 ( Section 21 Haryana GST Act 2017  explains Manner of recovery of credit distributed in excess and is covered in Chapter V : INPUT TAX CREDIT ) Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in… Read More »

Section 20 Haryana GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | July 17, 2017

Section 20 Haryana GST Act 2017 ( Section 20 Haryana GST Act 2017  explains Manner of distribution of credit by Input Service Distributor and is covered in Chapter V : INPUT TAX CREDIT ) Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated… Read More »

Section 19 Haryana GST Act 2017 :  Taking input tax credit in respect of inputs and capital goods sent for job work.

By | July 17, 2017

Section 19 Haryana GST Act 2017 ( Section 19 Haryana GST Act 2017  explains  Taking input tax credit in respect of inputs and capital goods sent for job work and is covered in Chapter V : INPUT TAX CREDIT )  Taking input tax credit in respect of inputs and capital goods sent for job work. 19. (1) The principal shall, subject… Read More »

Section 18 Haryana GST Act 2017 : Availability of credit in special circumstances

By | July 17, 2017

Section 18 Haryana GST Act 2017 ( Section 18 Haryana GST Act 2017  explains Availability of credit in special circumstances and is covered in Chapter V : INPUT TAX CREDIT ) Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions, as may be prescribed- (a) a person who has applied for registration under this Act within… Read More »

Section 17 Haryana GST Act 2017 : Apportionment of credit and blocked credits

By | July 17, 2017

Section 17 Haryana GST Act 2017 ( Section 17 Haryana GST Act 2017  explains Apportionment of credit and blocked credits and is covered in Chapter V : INPUT TAX CREDIT ) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly… Read More »

Section 16 Haryana GST Act 2017 : Eligibility and conditions for taking input tax credit

By | July 17, 2017

Section 16 Haryana GST Act 2017 ( Section 16 Haryana GST Act 2017  explains Eligibility and conditions for taking input tax credit and is covered in Chapter V : INPUT TAX CREDIT ) Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner… Read More »

 Section 15 Haryana GST Act 2017 : Value of taxable supply

By | July 17, 2017

Section 15 Haryana GST Act 2017 ( Section 15 Haryana GST Act 2017  explains  Value of taxable supply and is covered in Chapter IV : TIME AND VALUE OF SUPPLY )   Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable… Read More »

Section 14 Haryana GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | July 17, 2017

Section 14 Haryana GST Act 2017 ( Section 14 Haryana GST Act 2017  explains Change in rate of tax in respect of supply of goods or services and is covered in Chapter IV : TIME AND VALUE OF SUPPLY ) Change in rate of tax in respect of supply of goods or services 14. Notwithstanding anything contained in section 12 or… Read More »

Section 13 Haryana GST Act 2017 : Time of supply of services

By | July 17, 2017

Section 13 Haryana GST Act 2017 ( Section 13 Haryana GST Act 2017  explains Time of supply of services and is covered in Chapter IV : TIME AND VALUE OF SUPPLY ) Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of… Read More »

Section 11 Haryana GST Act 2017 : Power to grant exemption from tax

By | July 17, 2017

Section 11 Haryana GST Act 2017 ( Section 11 Haryana GST Act 2017  explains Power to grant exemption from tax and is covered in Chapter III : LEVY AND COLLECTION OF TAX ) Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the… Read More »

Section 10 Haryana GST Act 2017 : Composition levy

By | July 17, 2017

Section 10 Haryana GST Act 2017 ( Section 10 Haryana GST Act 2017  explains Composition levy and is covered in Chapter III : LEVY AND COLLECTION OF TAX ) Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover… Read More »

Section 9 Haryana GST Act 2017 : Levy and collection

By | July 17, 2017

Section 9 Haryana GST Act 2017 ( Section 9 Haryana GST Act 2017  explains Levy and collection and is covered in Chapter III : LEVY AND COLLECTION OF TAX ) Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Haryana Goods and Services Tax on all intra-State supplies of goods… Read More »

Section 8 Haryana GST Act 2017 : Tax liability on composite and mixed supplies

By | July 17, 2017

Section 8 Haryana GST Act 2017 ( Section 8 Haryana GST Act 2017  explains Tax liability on composite and mixed supplies and is covered in Chapter III : LEVY AND COLLECTION OF TAX ) Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a)… Read More »

Section 6 Haryana GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 17, 2017

Section 6 Haryana GST Act 2017 ( Section 6 Haryana GST Act 2017  explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in Chapter II : ADMINISTRATION ) Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the officers appointed under… Read More »

Section 5 Haryana GST Act 2017 : Powers of officers

By | July 17, 2017

Section 5 Haryana GST Act 2017 ( Section 5 Haryana GST Act 2017  explains Powers of officers and is covered in Chapter II : ADMINISTRATION ) Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under… Read More »

Section 4 Haryana GST Act 2017 : Appointment of officers

By | July 17, 2017

Section 4 Haryana GST Act 2017 ( Section 4 Haryana GST Act 2017  explains Appointment of officers and is covered in Chapter II : ADMINISTRATION ) Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act.… Read More »

Section 3 Haryana GST Act 2017 : Officers under this Act

By | July 17, 2017

Section 3 Haryana GST Act 2017 ( Section 3 Haryana GST Act 2017  explains Officers under this Act and is covered in Chapter II : ADMINISTRATION ) Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal Commissioner or Chief Commissioner or Commissioner of State tax; (b)… Read More »

Section 2 Haryana GST Act 2017 : Definitions

By | July 17, 2017

Section 2 Haryana GST Act 2017 ( Section 2 Haryana GST Act 2017  explains Definitions and is covered in Chapter I : PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,- (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (Central Act 4 of 1882);… Read More »

Section 1 Haryana GST Act 2017 : Short title, extent and commencement

By | July 17, 2017

Section 1 Haryana GST Act 2017 ( Section 1 Haryana GST Act 2017  explains Short title, extent and commencement and is covered in Chapter I : PRELIMINARY ) Short title, extent and commencement 1. (1) This Act may be called the Haryana Goods and Services Tax Act, 2017. (2) It extends to the whole of the State of Haryana. (3) It… Read More »