Bare Act
The Haryana Goods and Services Tax (Amendment) Act, 2019
The Haryana Goods and Services Tax (Amendment) Act, 2019 modifies the state's primary GST law to ease tax compliance for small businesses and tighten anti-fraud measures. It introduces a simplified composition tax scheme for service providers earning up to fifty lakh rupees annually and enhances the mandatory registration limit for goods suppliers from twenty lakh to forty lakh rupees. The Act mandates Aadhaar biometric authentication for tax registration and restricts interest penalties on late tax returns strictly to cash liabilities rather than total tax dues. Additionally, it establishes a ten percent penalty for illegal anti-profiteering while providing a thirty-day window to avoid penalties by returning unearned profits.
- 1. Short title and commencement.
- 2. Amendment of section 2 of Haryana Act 19 of 2017.
- 3. Amendment of section 10 of Haryana Act 19 of 2017.
- 4. Amendment of section 22 of Haryana Act 19 of 2017.
- 5. Amendment of section 25 of Haryana Act 19 of 2017.
- 6. Insertion of section 31A in Haryana Act 19 of 2017.
- 7. Amendment of section 39 of Haryana Act 19 of 2017.
- 8. Amendment of section 44 of Haryana Act 19 of 2017.
- 9. Amendment of section 49 of Haryana Act 19 of 2017.
- 10. Amendment of section 50 of Haryana Act 19 of 2017.
- 11. Amendment of section 52 of Haryana Act 19 of 2017.
- 12. Insertion of section 53A in Haryana Act 19 of 2017.
- 13. Amendment of section 54 of Haryana Act 19 of 2017.
- 14. Amendment of section 95 of Haryana Act 19 of 2017.
- 15. Insertion of new section 101A.
- 16. Amendment of section 102 of Haryana Act 19 of 2017.
- 17. Amendment of section 103 of Haryana Act 19 of 2017.
- 18. Amendment of section 104 of Haryana Act 19 of 2017.
- 19. Amendment of section 105 of Haryana Act 19 of 2017.
- 20. Amendment of section 106 of Haryana Act 19 of 2017.
- 21. Amendment of section 171 of Haryana Act 19 of 2017.
PDF: pending for this language.