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The Haryana Goods and Services Tax Act, 2017

130 sections · 19 chapters

- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 35 Accounts and other records
- Section 36 Period of retention of accounts
- Section 65 Audit by tax authorities
- Section 66 Audit by tax authorities.

The Haryana Goods and Services Tax Act, 2017

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Tax2017Haryana Act

The Haryana Goods and Services Tax Act, 2017

The Haryana Goods and Services Tax Act, 2017 is Haryana legislation. It covers tax.

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Chapter I— PRELIMINARY

Section 1Short title, extent and commencement
Section 2Definitions

Chapter II— ADMINISTRATION

Section 3Officers under this Act
Section 4Provided that, the officers appointed under the Haryana Value Added Tax Act, 2003 (6 of 2003) shall be deemed to be the officers appointed under the provisions of this Act.
Section 5Powers of officers
Section 6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III— LEVY AND COLLECTION OF TAX

Section 7Scope of supply
Section 8Tax liability on composite and mixed supplies
Section 9Levy and collection
Section 10Composition levy
Section 11Power to grant exemption from tax

Chapter IV— TIME AND VALUE OF SUPPLY

Section 12Time of supply of goods
Section 13Time of supply of services
Section 14Change in rate of tax in respect of supply of goods or services
Section 15Value of taxable supply

Chapter V— INPUT TAX CREDIT

Section 16Eligibility and conditions for taking input tax credit
Section 17Apportionment of credit and blocked credits
Section 18Availability of credit in special circumstances
Section 19Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15.
Section 20Manner of distribution of credit by Input Service Distributor
Section 21Manner of recovery of credit distributed in excess

Chapter VI— REGISTRATION

Section 22Persons liable for registration
Section 23Persons not liable for registration
Section 24Compulsory registration in certain cases
Section 25Procedure for registration
Section 26Deemed registration
Section 27Special provisions relating to casual taxable person and non-resident taxable person
Section 28Amendment of registration
Section 29Cancellation of registration
Section 30Revocation of cancellation of registration

Chapter VII— TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31Tax invoice
Section 32Prohibition of unauthorised collection of tax
Section 33Amount of tax to be indicated in tax invoice and other documents
Section 34Credit and debit notes

Chapter VIII— ACCOUNTS AND RECORDS

Section 35Accounts and other records
Section 36Period of retention of accounts

Chapter IX— RETURNS

Section 37Furnishing details of outward supplies
Section 38Furnishing details of inward supplies
Section 39Furnishing of returns
Section 40First Return
Section 41Claim of input tax credit and provisional acceptance thereof
Section 42Matching, reversal and reclaim of input tax credit
Section 43Matching, reversal and reclaim of reduction in output tax liability
Section 44Annual return
Section 45Final return
Section 46Notice to return defaulters
Section 47Levy of late fee
Section 48Goods and services tax practitioners

Chapter X— PAYMENT OF TAX

Section 49Payment of tax, interest, penalty and other amounts
Section 50Interest on delayed payment of tax
Section 51Tax deduction at source
Section 52Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
Section 53Transfer of input tax credit

Chapter XI— REFUNDS

Section 54Refund of tax
Section 55Refund in certain cases
Section 56Interest on delayed refunds
Section 57Consumer Welfare Fund
Section 58Utilisation of Fund

Chapter XII— ASSESSMENT

Section 59Self-assessment
Section 60Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.
Section 61Scrutiny of returns
Section 62Assessment of non-filers of returns
Section 63Assessment of unregistered persons
Section 64Summary assessment in certain special cases

Chapter XIII— AUDIT

Section 65Audit by tax authorities
Section 66Audit by tax authorities.

Chapter XIV— INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67Power of inspection, search and seizure
Section 68Inspection of goods in movement
Section 69Power to arrest
Section 70Power to summon persons to give evidence and produce documents
Section 71Access to business premises
Section 72Officers to assist proper officers

Chapter XV— DEMANDS AND RECOVERY

Section 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful- misstatement or suppression of facts
Section 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful- misstatement or suppression of facts.
Section 75General provisions relating to determination of tax
Section 76Tax collected but not paid to Government
Section 77Tax wrongfully collected and paid to Central Government or State Government
Section 78Initiation of recovery proceedings
Section 79Recovery of tax
Section 80Payment of tax and other amount in instalments
Section 81Transfer of property to be void in certain cases
Section 82Tax to be first charge on property
Section 83Provisional attachment to protect revenue in certain cases
Section 84Continuation and validation of certain recovery proceedings

Chapter XVI— LIABILITY TO PAY IN CERTAIN CASES

Section 85Liability in case of transfer of business
Section 86Liability of agent and principal
Section 87Liability in case of amalgamation or merger of companies
Section 88Liability in case of company in liquidation
Section 89Liability of directors of private company
Section 90Provided that nothing contained in this sub-section shall apply to any personal penalty imposed on such director.
Section 91Liability of guardians, trustees etc
Section 92Liability of Court of Wards, etc
Section 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 94Liability in other cases

Chapter XVII— ADVANCE RULING

Section 95Definitions
Section 96Constitution of Authority for Advance Ruling
Section 97Application for advance ruling
Section 98Procedure on receipt of application
Section 99Constitution of Appellate Authority for Advance Ruling
Section 100Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.
Section 101Orders of Appellate Authority
Section 102Rectification of advance ruling
Section 103Applicability of advance ruling
Section 104Advance ruling to be void in certain circumstances
Section 105Powers of Authority and Appellate Authority
Section 106Procedure of Authority and Appellate Authority

Chapter XVIII— APPEALS AND REVISION

Section 107Appeals to Appellate Authority
Section 108Powers of Revisional Authority
Section 109Appellate Tribunal and Benches thereof
Section 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
Section 111Area Benches shall be in accordance with the provisions of section 110 of the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017).
Section 112Appeals to Appellate Tribunal
Section 113Orders of Appellate Tribunal
Section 114Financial and administrative powers of State President
Section 115Interest on refund of amount paid for admission of appeal
Section 116Appearance by authorised representative
Section 117Appeal to High Court
Section 118Appeal to Supreme Court
Section 119Sums due to be paid notwithstanding appeal etc
Section 120Appeal not to be filed in certain cases
Section 121Non appealable decisions and orders

Chapter XIX— OFFENCES AND PENALTIES

Section 122Penalty for certain offences
Section 123Penalty for failure to furnish information return
Section 124Provided that the penalty imposed under this section shall not exceed five thousand rupees.
Section 125General penalty
Section 126General disciplines related to penalty
Section 127Power to impose penalty in certain cases
Section 128Power to waive penalty or fee or both
Section 129Detention, seizure and release of goods and conveyances in transit
Section 130Confiscation of goods or conveyances and levy of penalty

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Legislative Amendment Timeline

Chronological legislative evolution of The Haryana Goods and Services Tax Act, 2017 across statutory gazettes and amending Acts.

Enacted2017

Amendments0

Enactment2017
Act Enacted

Principal Statute in Force: No subsequent statutory amendments have been recorded for this edition.