section 10
Amendment of section 50 of Haryana Act 19 of 2017.
The Haryana Goods and Services Tax (Amendment) Act, 2019Tax201921 sections
Statutory text
In sub-section (1) of section 50 of the principal Act, - (i) for the sign ‘‘.’’ existing at the end, the sign ‘‘:’’ shall be substituted; (ii) the following proviso shall be added, namely:–– “Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under sections 73 or 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger.”.
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