No. 32/GST-2 Notification to amend notification No.48/GST-2, dated 31.03.2019 under the HGST Act, 2017

EXTRAORDINARY Published by Authority © Govt. of Haryana No. 97–2021/Ext.] CHANDIGARH, MONDAY EXTRAORDINARY Published by Authority MONDAY, JUNE 21, 2021 (JYAISTHA 31, 1943 SAKA) fnukad 21 twu] 2021 SAKA) 1632 HARYANA GOVT. GAZ. (EXTRA.), JUNE 21, 2021 (JYST. 31, 1943 SAKA) HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 21st June, 2021 No. 32/GST-2.— In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in Haryana Government, Excise and Taxation Department, notification No. 48/GST-2, dated the 31st March, 2019, namely:- Amendment In Haryana Government, Excise and Taxation Department, notification No. 48/GST-2, dated the 31st March, 2019, in the paragraph (ii),- (a) for the words “in whose case the liability to”, the sign and words “,who shall” shall be substituted; and (b) for the words and sign “shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier”, the words and signs “in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls” shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.