Vidhi Codex

The Haryana Goods and Services Tax Act, 2017

The Haryana Goods and Services Tax Act, 2017

Tax2017130 sections19 chapters

This Act levies State GST (SGST) on supplies of goods and services within Haryana, alongside Central GST. It sets out what counts as a supply, how composite and mixed supplies are taxed, the time and value of supply, and the composition scheme for small taxpayers. It also covers input tax credit, registration, returns, assessment, audit, recovery, appeals, offences and penalties.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II ADMINISTRATION →

  1. 3Officers under this Act
  2. 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.
  3. 5Powers of officers
  4. 6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III LEVY AND COLLECTION OF TAX →

  1. 7Scope of supply
  2. 8Tax liability on composite and mixed supplies
  3. 9Levy and collection
  4. 10Composition levy
  5. 11Power to grant exemption from tax

Chapter IV TIME AND VALUE OF SUPPLY →

  1. 12Time of supply of goods
  2. 13Time of supply of services
  3. 14Change in rate of tax in respect of supply of goods or services
  4. 15Value of taxable supply

Chapter V INPUT TAX CREDIT →

  1. 16Eligibility and conditions for taking input tax credit
  2. 17Apportionment of credit and blocked credits
  3. 18Availability of credit in special circumstances
  4. 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.
  5. 20Manner of distribution of credit by Input Service Distributor
  6. 21Manner of recovery of credit distributed in excess

Chapter VI REGISTRATION →

  1. 22Persons liable for registration
  2. 23Persons not liable for registration
  3. 24Compulsory registration in certain cases
  4. 25Procedure for registration
  5. 26Deemed registration
  6. 27Special provisions relating to casual taxable person and non-resident taxable person
  7. 28Amendment of registration
  8. 29Cancellation of registration
  9. 30Revocation of cancellation of registration

Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES →

  1. 31Tax invoice
  2. 32Prohibition of unauthorised collection of tax
  3. 33Amount of tax to be indicated in tax invoice and other documents
  4. 34Credit and debit notes

Chapter VIII ACCOUNTS AND RECORDS →

  1. 35Accounts and other records
  2. 36Period of retention of accounts

Chapter IX RETURNS →

  1. 37Furnishing details of outward supplies
  2. 38Furnishing details of inward supplies
  3. 39Furnishing of returns
  4. 40First Return
  5. 41Claim of input tax credit and provisional acceptance thereof
  6. 42Matching, reversal and reclaim of input tax credit
  7. 43Matching, reversal and reclaim of reduction in output tax liability
  8. 44Annual return
  9. 45Final return
  10. 46Notice to return defaulters
  11. 47Levy of late fee
  12. 48Goods and services tax practitioners

Chapter X PAYMENT OF TAX →

  1. 49Payment of tax, interest, penalty and other amounts
  2. 50Interest on delayed payment of tax
  3. 51Tax deduction at source
  4. 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.
  5. 53Transfer of input tax credit

Chapter XI REFUNDS →

  1. 54Refund of tax
  2. 55Refund in certain cases
  3. 56Interest on delayed refunds
  4. 57Consumer Welfare Fund
  5. 58Utilisation of Fund

Chapter XII ASSESSMENT →

  1. 59Self-assessment
  2. 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.
  3. 61Scrutiny of returns
  4. 62Assessment of non-filers of returns
  5. 63Assessment of unregistered persons
  6. 64Summary assessment in certain special cases

Chapter XIII AUDIT →

  1. 65Audit by tax authorities
  2. 66Audit by tax authorities.

Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST →

  1. 67Power of inspection, search and seizure
  2. 68Inspection of goods in movement
  3. 69Power to arrest
  4. 70Power to summon persons to give evidence and produce documents
  5. 71Access to business premises
  6. 72Officers to assist proper officers

Chapter XV DEMANDS AND RECOVERY →

  1. 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
  2. 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.
  3. 75General provisions relating to determination of tax
  4. 76Tax collected but not paid to Government
  5. 77Tax wrongfully collected and paid to Central Government or State Government
  6. 78Initiation of recovery proceedings
  7. 79Recovery of tax
  8. 80Payment of tax and other amount in instalments
  9. 81Transfer of property to be void in certain cases
  10. 82Tax to be first charge on property
  11. 83Provisional attachment to protect revenue in certain cases
  12. 84Continuation and validation of certain recovery proceedings

Chapter XVI LIABILITY TO PAY IN CERTAIN CASES →

  1. 85Liability in case of transfer of business
  2. 86Liability of agent and principal
  3. 87Liability in case of amalgamation or merger of companies
  4. 88Liability in case of company in liquidation
  5. 89Liability of directors of private company
  6. 90Provided that nothing contained in this sub-section shall apply to any personal penalty imposed on such director.
  7. 91Liability of guardians, trustees etc
  8. 92Liability of Court of Wards, etc
  9. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
  10. 94Liability in other cases

Chapter XVII ADVANCE RULING →

  1. 95Definitions
  2. 96Constitution of Authority for Advance Ruling
  3. 97Application for advance ruling
  4. 98Procedure on receipt of application
  5. 99Constitution of Appellate Authority for Advance Ruling
  6. 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.
  7. 101Orders of Appellate Authority
  8. 102Rectification of advance ruling
  9. 103Applicability of advance ruling
  10. 104Advance ruling to be void in certain circumstances
  11. 105Powers of Authority and Appellate Authority
  12. 106Procedure of Authority and Appellate Authority

Chapter XVIII APPEALS AND REVISION →

  1. 107Appeals to Appellate Authority
  2. 108Powers of Revisional Authority
  3. 109Appellate Tribunal and Benches thereof
  4. 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
  5. 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).
  6. 112Appeals to Appellate Tribunal
  7. 113Orders of Appellate Tribunal
  8. 114Financial and administrative powers of State President
  9. 115Interest on refund of amount paid for admission of appeal
  10. 116Appearance by authorised representative
  11. 117Appeal to High Court
  12. 118Appeal to Supreme Court
  13. 119Sums due to be paid notwithstanding appeal etc
  14. 120Appeal not to be filed in certain cases
  15. 121Non appealable decisions and orders

Chapter XIX OFFENCES AND PENALTIES →

  1. 122Penalty for certain offences
  2. 123Penalty for failure to furnish information return
  3. 124Provided that the penalty imposed under this section shall not exceed five thousand rupees.
  4. 125General penalty
  5. 126General disciplines related to penalty
  6. 127Power to impose penalty in certain cases
  7. 128Power to waive penalty or fee or both
  8. 129Detention, seizure and release of goods and conveyances in transit
  9. 130Confiscation of goods or conveyances and levy of penalty

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