Helpline: 0172-4112222/ 1800-102-2012 |  | Moblie App Mobile Application Download Icon  | BarCode Exe BarCoe EXE Download Icon | Skip to Main Content
๐Ÿ”Š  
    
A+ A-
GST Circulars Orders Press Release
Action
28.11.2024 Order of Start-Up GST Facilitation Cell (SUGFC).(dated 28.11.2024 ) Download
07.01.2022 GST on service supplied by restaurants through e-commerce operators reg Download
30.11.2021 Clarification on certain refund related issues Reg Download
07.11.2022 Instructions/order regarding reimbursement of State GST on Cinema film titled 'Dada Lakhmi Chand'. Download
29.10.2021 Clarifications regarding applicable GST rates & exemptions on certain servicesreg. Download
04.07.2024 Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle -reg. (Circular No. 215/9-HGST/2024/GST-II)" Download
04.07.2024 Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person- reg. (Circular No. 218/12-HGST/2024/GST-II )" Download
04.07.2024 Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the HGST Act, 2017 - reg. (Circular No. 219/13-HGST/2024/GST-II)" Download
04.07.2024 Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company - reg. (Circular No. 213/07-HGST/2024/GST-II )" Download
04.07.2024 Clarification on time limit under Section 16(4) of HGST Act, 2017 in respect of RCM supplies received from unregistered persons reg. (Circular No. 211/5-HGST/2024/GST-II )" Download
04.07.2024 Reduction of Government Litigation fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court -reg (Circular No. 207/1-HGST/2024/GST-II)" Download
25.02.2025 Clarifications regarding applicability of GST on certain services reg. (Circular No. 245/02-HGST/2025/GST-II, dated 25.02.2025 ) Download
25.02.2025 Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer reg. (Circular No. 244/01-HGST/2025/GST-II, dated 25.02.2025 ) Download
22.11.2024 Instructions/order regarding reimbursement of State GST on Cinema film titled The Sabarmati Report.(Dated 21.11.2024) Download
28.10.2024 Clarification regarding the scope of as is / as is, where is basis mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings - reg . ( Circular No. 236/30-HGST/2024/GST-II, dated24.10.2024 ) Download
28.10.2024 Clarifications regarding applicability of GST on certain services reg. ( Circular No.234/28-HGST/2024/GST-II, dated 24.10.2024) Download
16.09.2024 Clarification in respect of advertising services provided to foreign clientsreg .(Circular No.230/24-HGST/2024/GST-II ) Download
09.09.2024 Processing of refund applications filed by Canteen Stores Department (CSD)Reg. (Circular No. 227/21-HGST/2024/GST-II ) Download
09.09.2024 Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports reg. (Circular No. 226/20-HGST/2024/GST-II ) Download
09.09.2024 Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. reg. (Circular No. 225/19-HGST/2024/GST-II ) Download
09.11.2023 Clarifications regarding applicability of GST on certain services reg. (Circular No. 206/18-HGST/2023/GST-II )" Download
09.11.2023 Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023 reg.(CircularNo. 205/17-HGST/2023/GST-II)" Download
03.11.2023 Clarification relating to export of services sub-clause (iv) of the Section 2 (6) of the IGST Act 2017reg. (Circular No. 202/14-HGST/2023/GST-II) Download
08.08.2023 Clarifications regarding applicability of GST on certain servicesreg. . (Circular No. 201/13-HGST/2023/GST-II ) Download
08.08.2023 Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023reg.(CircularNo. 200/12-HGST/2023/GST-II) Download
24.07.2023 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. reg. (Circular No. 193/05-HGST/2023/GST-II ) Download
02.02.2023 Prescribing manner of filing an application for refund by unregistered persons-reg reg.(Circular No. 188/20/-HGST/2022/GST-II) Download
03.01.2023 Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 reg. (Circular No. 184/16/-HGST/2022/GST-II)" Download
03.01.2023 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 reg.(Circular No. 183/15/-HGST/2022/GST-II) Download
08.12.2022 Guidelines for verifying the Transitional Credit in light of the order of the Honble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022& 02.09.2022-reg. (Circular No. 182/14/-HGST/2022/GST-II) Download
07.09.2022 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th 29th June, 2022 at Chandigarh-reg. (Circular No. 179/11-HGST/2022/GST/II) Download
07.09.2022 Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A regarding. (Circular No. 174/06-HGST/2022/GST/II) Download
07.09.2022 Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 reg. (Circular No. 170/02-HGST/2022/GST/II) Download
29.10.2021 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknowreg. Download
29.10.2021 Clarification in respect of refund of tax specified in section 77(1) of the HGST Act and section 19(1) of the IGST Act reg. Download
29.06.2021 GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS reg.(Circular no. 153 issued by the Center) Download
28.11.2024 Order of MSME GST Facilitation Cell (MSME-GFC).(dated 28.11.2024 ) Download
22.02.2019 Denial of composition option by tax authorities and effective date thereof - Reg. Download
03.04.2025 Order No. 02/2025/GST-2, dated 01.04.2025- Amendment in the order issued vide no. 2832/GST-II , dated the 08.12.2017 ( Regarding Specification of Proper Officers under Sections 73 and 74 of HGST Act, 2017.) Download
01.04.2025 Instruction No. 01/2025/GST-2, dated 01.04.2025- Regarding fixation of monetary limits for Proper officer under section 73 ,74 and 74A of the Haryana Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax act, 2017.) Download
25.02.2025 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer -reg. (Circular No. 247/04-HGST/2025/GST-II, dated 25.02.2025 ) Download
08.11.2024 Order regarding Delegation of power u/s 107(2) of the HGST Act, 2017 from the Commissioner to JETCs (Range)-reg. Download
23.01.2025 Clarification of various issues pertaining to GST treatment of vouchers-reg. (Circular No. 243/37-HGST/2024/GST-II, dated 23.01.2025 ) Download
23.01.2025 Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients-reg. (Circular No. 242/36-HGST/2024/GST-II, dated 23.01.2025 Download
23.01.2025 Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Haryana Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract-reg. (Circular No. 241/35-HGST/2024/GST-II, dated 23.01.2025 ) Download
23.01.2025 Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Haryana Goods and Services Tax Act, 2017 are supplied through their platform -reg. (Circular No. 240/34-HGST/2024/GST-II, dated 23.01.2025 ) Download
24.09.2024 Regarding processing of refund application. (References: Instructions communicated vide Memos No. 193/GST-II, dated 15.02.2022 and 610/GST-II, dated 22.11.2022) Download
19.11.2024 Clarification of various doubts related to Section 128A of the HGST Act, 2017-reg. (Circular No. 238/32-HGST/2024/GST-II, dated 19.11.2024 ) Download
19.11.2024 Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of the HGST Act, 2017-reg. (Circular No. 237/31-HGST/2024/GST-II, dated 19.11.2024 ) Download
16.09.2024 Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess - regarding. (Circular No.233/27-HGST/2024/GST-II ) Download
28.10.2024 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September, 2024, at New Delhi - reg. ( Circular No. 235/29-HGST/2024/GST-II, dated24.10.2024 ) Download
16.09.2024 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India-reg. ( Circular No. 232/26-HGST/2024/GST-II ) Download
16.09.2024 Clarification on availability of input tax credit in respect of demo vehicles-reg. ( Circular No.231/25-HGST/2024/GST-II ) Download
09.09.2024 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi -reg. (Circular No. 229/23-HGST/2024/GST-II) Download
09.09.2024 Clarifications regarding applicability of GST on certain services - reg. (Circular No. 228/22-HGST/2024/GST-II ) Download
09.09.2024 Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation-reg. (Circular No. 224/18-HGST/2024/GST-II) Download
04.07.2024 Clarification on time of supply of services of spectrum usage and other similar services under GST -reg. (Circular No. 222/16-HGST/2024/GST-II) Download
04.07.2024 Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg (Circular No. 220/14-HGST/2024/GST-II) Download
04.10.2021 Clarification in respect of certain GST related issues - reg. Download
04.07.2024 Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07-HGST/2023/GST-II dated 24.07.2023-reg. (Circular No. 216/10-HGST/2024/GST-II ) Download
15.03.2022 Exemption from payment of State GST (SGST) on cinema tickets for the Movie 'The Kashmir Files'-Reg. Download
04.07.2024 Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 03/GST-2, dated 24.01.2024 reg.(Circular No. 208/2-HGST/2024/GST-II ) Download
04.07.2024 Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the HGST Act, 2017 by the suppliers -reg. (Circular No. 212/6-HGST/2024/GST-II) Download
13.12.2023 Order No. 04/2023/GST-II-Amendment in the Order No. 01/2021/GST-II, dated 22.03.2021 (For specifying Jurisdiction of Taxation Inspector). Download
04.07.2024 Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit Reg. (Circular No. 210/4-HGST/2024/GST-II ) Download
04.07.2024 Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons Reg.(Circular No. 209/3-HGST/2024/GST-II ) Download
28.05.2024 Order regarding Duties of Link Officer vide Order No. 11340-ET-4-2023/5406, dated 11.09.2023 (Regarding Jurisdiction of Joint Commissioner of State Tax (Appeals) as Appellate Authority under GST in terms of Rule 109A of the Haryana Goods and Services Tax Act,2017. Download
11.04.2023 Specification of Proper Officer for Rule 144A under the Haryana Goods and Services Tax Act, 2017.( Order No. 01/2023/GST-II) Download
18.03.2024 Order No. 01/2024/GST-II, dated 15.03.2024- Modification in order no.02/2021/GST-II, dated 22.03.2021 (Order for constitution of Haryana State GST Intelligence Unit (HGST-IU) under the HGST Act, 2017 by the Commissioner of State Tax). Download
28.12.2023 Instructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017-reg. (Instructions No. 05/2023/GST-II, dated 28.12.2023) Download
13.12.2023 Order No. 03/2023/GST-II-Amendment in the order issued vide No. 2832/GST-II, dated 08.12.2017 (For specifying Taxation Inspector as a Proper Officer under the HGST Act, 2017). Download
12.12.2023 Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST-reg. (Circular No. 204/16-HGST/2023/GST-II) Download
08.12.2023 Specification of Authorised Officer for the purposes of first proviso to sub-rule (1) of Rule 23 of the HGST Rules, 2017 read with section 30 under the Haryana Goods and Services Tax Act, 2017. (Order No. 02/2023/GST-II, dated 08.12.2023) Download
03.11.2023 Clarification regarding determination of place of supply in various cases-reg. (Circular No. 203/15-HGST/2023/GST-II ) Download
28.08.2023 Criteria regarding selection of cases for scrutiny assessment under the HVAT Act, 2003 and the CST Act, 1956 for the assessment year 2021-22 Download
11.01.2023 Order regarding appointment of DETC's as Nodal Officer for the purpose of Circular No. 182/14/-HGST/2022/GST-II -reg Download
24.07.2023 Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. (Circular No. 199/11-HGST/2023/GST-II) Download
24.07.2023 Clarification on issue pertaining to e-invoice- reg. (Circular No. 198/10-HGST/2023/GST-II) Download
24.07.2023 Clarification on refund related issues - reg. (Circular No. 197/09-HGST/2023/GST-II) Download
24.07.2023 Clarification on taxability of shares held in a subsidiary company by the holding company - reg. (Circular No. 196/08/-HGST/2023/GST-II) Download
24.07.2023 Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period-reg.(Circular No. 195/07-HGST/2023/GST-II ) Download
24.07.2023 Clarification on TCS liability under Section 52 of the HGST Act, 2017 in case of multiple E-commerce Operator in one transaction-reg.( Circular No. 194/06-HGST/2023/GST-II ) Download
08.05.2023 Order regarding Jurisdiction of Joint Commissioner of State Tax (Appeals) as Appellate Authority under GST in terms of Rule 109A of the Haryana Goods and Services Tax Act,2017 (Order dated 10.03.2023) Download
18.04.2023 Press Release on Return Compliance of Regular GSTR 3B Taxpayers Download
16.12.2019 Fully electronic refund process through FORM GST RFD-01 and single disbursement - Reg. Download
03.01.2023 Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016- reg. (Circular No. 187/19/-HGST/2022/GST-II) Download
03.01.2023 Clarification on various issue pertaining to GST-reg.(Circular No. 186/18/-HGST/2022/GST-II) Download
03.01.2023 Clarification with regard to applicability of provisions of section 75(2) of Haryana Goods and Services Tax Act, 2017 and its effect on limitation -reg. (Circular No. 185/17/-HGST/2022/GST-II) Download
08.12.2022 Order regarding appointment of Nodal Officer for the purpose of Circular No. 182/14/-HGST/2022/GST-II -reg Download
04.10.2021 Clarification on doubts related to scope of "Intermediary" - reg. Download
22.11.2022 Clarification on refund related issues-reg Download
22.11.2022 Instructions regarding Constitution of Internal Review Cell. (Instruction No. 01/GST-II, dated 21.11.2022) Download
30.09.2022 Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon'ble Supreme Court in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd.-reg. Download
21.09.2022 Haryana State COVID Small Trader Support Scheme, 2022 - reg. Download
16.05.2019 Examination on 14.06.2019 for Confirmation of Enrollment of GST Practitioners. Download
07.09.2022 Clarifications regarding applicable GST rates & exemptions on certain services-reg. (Circular No. 177/09-HGST/2022/GST/II) Download
07.09.2022 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law-reg. (Circular No. 178/10-HGST/2022/GST/II)" Download
07.09.2022 Withdrawal of Circular issued vide No. 1879/GST-2, dated 26.07.2019-reg. (Circular No. 176/08-HGST/2022/GST/II) Download
07.09.2022 Manner of filing refund unutilized ITC on account of export of electricity - reg. (Circular No. 175/07-HGST/2022/GST/II) Download
07.09.2022 Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification-reg. (Circular No. 173/05-HGST/2022/GST/II) Download
07.09.2022 Clarification on various issue pertaining to GST-reg. (Circular No. 172/04-HGST/2022/GST/II) Download
15.03.2022 Delegation of powers for the purposes of clause (b) to proviso of sub-section (1) of section 30 of the Haryana Goods & Services Tax Act, 2017 Download
07.09.2022 Clarification on various issues related to applicability of demand and penalty provisions under the Haryana Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices-Reg. (Circular No. 171/03-HGST/2022/GST/II) Download
22.02.2019 Clarification on refund related issues - Reg. Download
15.06.2022 ORDER No.03/2022 - Delegation of powers for the purposes of proviso to sub-section (4) of section 65 of the Haryana Goods and Services Tax Act, 2017 - reg. Download
15.06.2022 ORDER No.02/2022 - Specification of Authorised Officer for the purposes of sub-section (1) of section 65 under the Haryana Goods and Services Tax Act, 2017 - reg. Download
19.05.2022 Re-Engineering internal processes to implement taxpayer friendly measures in GST Download
21.04.2022 Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department Download
22.03.2022 Guidelines for recovery proceedings under the provisions of section 79 of the HGST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the HGST Act, 2017 - Reg. Download
07.03.2022 Instructions in respect of Export against Zero Rated Supply (made without payment of tax) - Reg Download
15.02.2022 Instructions for enabling Internal Control Mechanism for Refunds in GST Download
04.02.2022 Order regarding Appointment of Joint Excise & Taxation Commissioner (Appeals) under VAT as Appellate Authority in terms of Rule 109A under the Haryana Goods and Services Tax Act,2017 Download
30.11.2021 Review of Input Tax Credit blocked under Rule 86A by the field formations - Reg Download
30.11.2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 18/GST-2, dated 31.03.2020 - Reg Download
24.11.2021 Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the HGST Rules, 2017 - Reg. Download
18.11.2021 Recovery of arrears of VAT/CST or any other arrears under the provision of GST Act, 2017. Download
12.11.2021 Standard Operating Procedure (SoP) for information sharing with investigating authorities. Download
04.10.2021 Clarification relating to export of services-condition (v) of Section 2(6) of the IGST Act, 2017 - Reg. Download
08.12.2017 Delegation of Powers as per Section 5(3) of Haryana Goods and Services Tax Act, 2017. Download
28.09.2021 Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 47/GST-2, dated 21st September, 2021 - Reg. Download
10.09.2021 Specification of Proper Officer for the purpose of uploading field visit report in FORM GST REG-30 under the HGST Act, 2017. Download
04.08.2021 Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021 Download
07.01.2019 Clarification on certain issues related to refund -Reg. Download
08.07.2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoice and Compliance of notification No. 18/GST-2, dated 31st March, 2020- Reg Download
29.06.2021 Guidelines for provisional attachment of property under section 83 of the HGST Act, 2017 - Reg Download
29.06.2021 Clarification regarding GST rate on laterals/ parts of Sprinklers or Drip Irrigation System -reg.(Circular no. 155 issued by the Center) Download
29.06.2021 GST on service supplied by State Govt. to their undertakings or PSUs by way of guraranteeing loans taken by them - reg.(Circular no. 154 issued by the Center) Download
09.06.2020 Withdrawal of Circular issued vide memo No.1882/GST-2, dt.26.07.2019 - Reg. Download
29.06.2021 Clarification regarding rate of tax applicable on construction services provided to a Governemnt Entity, in relation to construction such as of a Ropeway on turnkey basis -reg.(Circular no. 152 issued by the Center) Download
29.06.2021 Clarification regarding applicability of GST on supply of various services by Central and State Board (Such as National Board of Examination) - reg.(Circular no. 151 issued by the Center) Download
29.06.2021 Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity) - reg.(Circular no. 150 issued by the Center) Download
29.06.2021 Clarification regarding applicability of GST supply of food in Anganwadi and Schools - reg. (Circular no. 149 issued by the Centre) Download
29.06.2021 Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the HGST Act, 2017 and rule 23 of the HGST Rule, 2017 - reg Download
22.06.2021 Order of Grievance- Redressal- Committee for Redressal of Tax payers Grievances on GST Matters-Reg Download
01.04.2021 Clarification on refund related issues - Reg Download
24.03.2021 Order for constitution of Haryana State GST Intelligence Unit (HGST-IU) under the HGST Act, 2017 by the Commissioner of State Tax Download
24.03.2021 Order for specifying the jurisdiction of proper officer under the HGST Act, 2017 by the Commissioner of State Tax Download
24.03.2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 18/GST-2, dated the 31st March, 2020-Reg. Download
24.03.2021 Standard Operating Procedure (SOP) for implementation of the provision of suspension of registration under sub-rule (2A) of rule 21A of HGST Rules, 2017-regarding Download
15.12.2020 Quarterly Return Monthly Payment Scheme- Reg Download
15.10.2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus(COVID-19)- RegClarification relating to application of sub-rule (4) of rule 36 of the HGST Rules, 2017 for the months of February, 2020 to August, 2020 -Reg. Download
14.08.2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus(COVID-19)- Reg Download
06.08.2020 Order of Ms. Kumud SIngh AETC, appointed as State Tax(Appeals)-cum- Appellate Authority under the Haryana Goods and Services Tax Act, 2017. Download
13.07.2020 Clarification in respect of levy of GST on Director's remuneration - Reg. Download
13.07.2020 Clarification on refund related issues - reg. Download
09.06.2020 Clarification in respect of certain challenges faced by the registered person in implementation of provisions of GST Laws - Reg Download
09.06.2020 Clarification in respect of certain challenges faced by the registered person in implementation of provisions of GST Laws. Regarding issue related to Insolvency and Bankruptcy Code, 2016. Download
29.05.2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of novel Corona virus (COVID-19) - Reg. Download
29.05.2020 Clarification on refund related issues - Reg. Download
28.06.2019 Procedure of verification of exports through manual shipping bills. Download
22.02.2019 Clarification on export of services under GST - Reg. Download
29.05.2020 Clarification in respect of issues under GST Law for companies under Insolvency and Bankruptcy Code, 2016 - Reg. Download
29.05.2020 Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of HGST Act read with rule 41(1) of HGST Rule - Reg. Download
29.05.2020 Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - Reg. Download
18.02.2020 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Haryana Goods and Services Tax Rules, 2017 in certain cases. Download
13.02.2020 Guidelines to be followed before Authorising for conducting inspection, search and seizure under Haryana GST Act. Download
09.01.2020 Reverse Charge Mechanism (RCM) on renting of motor vehicles - Reg. Download
16.12.2019 Restriction in availment of input tax credit in terms of sub rule(4) of rule 36 of HGST Rules, 2017 - Reg. Download
16.12.2019 Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No.46/ST-2, dated 30.06.2017 - Reg. Download
16.12.2019 Clarification regarding optional filing of annual return notification No. 97/GST-2, dated 18.11.2019 - Reg. Download
07.11.2019 Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed - Reg. Download
07.11.2019 Procedure to Claim refund in FORM GST RFD-01 subsequent to favorable order in appeal or any other forum - Reg. Download
07.11.2019 Withdrawal of Circular issued vide memo no. 1778/GST-2, dated 22.07.2019 - Reg. Download
07.11.2019 Clarification regarding GST rates & classification (goods) - Reg. Download
07.11.2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas both - Reg. Download
07.11.2019 Clarification on issue of GST on Airport levies - Reg. Download
12.03.2019 Corrigendum to circular regarding 'Clarification on certain issues related to GST' issued vide Ends. No. 480/GST-2, dated 21.02.2019-Reg. Download
07.11.2019 Clarification on applicability of GST exemption to the DG shipping approved maritime courses conducted by courses conducted by Maritime Training Institutes of India - Reg. Download
07.11.2019 Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) Industry - Reg. Download
02.04.2019 Verification of applications for grant of new registration - Reg. Download
07.11.2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme,1997 - Reg. Download
07.11.2019 Clarification on the effective date explanation inserted in Haryana Government, Excise and Taxation Department, notification No. 46/ST-2 dated 30.06.2017, serial number 3 (vi) - Reg. Download
07.11.2019 GST on license fee charged by the State for grant of Liquor Licences to vendors - Reg. Download
30.10.2019 Monthly of News-Letters (Volume I to VI) released by GST Council Secretariat. Download
05.08.2019 Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members - Reg. Download
05.08.2019 Corrigendum to Circular issued vide Memo No. 927/GST-2, dated 16th April, 2019 and amended vide corrigendum dated 11.07.2019 – Reg. Download
12.03.2019 Clarification on Various doubts related to treatment of sales promotion schemes under GST-Reg. Download
26.07.2019 Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange-reg. Download
26.07.2019 Clarification on doubts related to supply of Information Technology enabled Services(ITeS services)–reg. Download
26.07.2019 Clarification in respect of goods sent /taken out of India for exhibition or on consignment basis for export promotion-reg. Download
26.07.2019 Corrigendum to Circular issued vide memo No. 2073/GST-III, Panchkula, dated 21.06.2018 (Circular no. 45/19/2018-GST dated 30th May, 2018 issued by Centre)-reg. Download
22.07.2019 Clarification on various doubts related to treatment of secondary or post sales discounts under GST - Reg. Download
22.07.2019 Processing of refund application in FORM GST RED- 01A submitted by taxpayers wrongly mapped on the common portal- reg. Download
22.07.2019 Clarification regarding determination of place of supply in certain cases – reg. Download
22.07.2019 Clarification regarding applicability of GST on additional / penal interest - reg. Download
11.07.2019 Corrigendum to Circular issued vide memo No. 927/GST-2, dated 16th April,2019 -reg. Download
13.06.2019 Criteria regarding selection of cases for scrutiny assessment under the HVAT Act 2003 and the CST Act, 1956 for the assessment year 2017-18 (1st quarter and for Non-GST goods for Financial Year 2017-18. Download
16.05.2019 GST on Seed certification Tags -reg. Download
16.05.2019 GST exemption on the upfront amount payable in for long term lease of plots, under notification No. 47/ST-2, dated 30.06.2017 - reg. Download
30.04.2019 Order for delegation of powers of provisional attachment of property as per provision of section 83 of HGST Act, 2017. Download
30.04.2019 Clarification in respect of utilization of input tax credit under GST - Reg. Download
30.04.2019 Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) issued vide Notification no. 59/GST-2, dated the 26th April, 2019. Download
22.04.2019 Clarification regarding exercise of option to pay tax under notification No.32/GST-2, dated 08.03.2019. Download
04.04.2019 Clarifications of certain issues under GST - reg. Download
01.03.2019 Levy of GST on Priority Sector Lending Certificates (PSLC) - Reg. Download
04.04.2019 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc. - Reg. Download
04.04.2019 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries - Reg. Download
04.04.2019 Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis - Reg. Download
02.04.2019 Clarification in respect of transfer of input tax credit in case of death of sole proprietor - Reg. Download
02.04.2019 Clarifications on refund related issues - Reg. Download
29.03.2019 Constitution of Standing Committee under Section 57 and Section 58 of the HGST Act, 2017 AND sub Rule (4) of Rule 97 of HGST Rules, 2017. Download
27.03.2019 Nature of Supply of Priority Sector Lending Certificates (PSLC) - Reg. Download
22.02.2019 Changes in Circulars issued earlier under the HGST Act,2017 - Reg. Download
22.02.2019 Clarification regarding tax payment made for supply warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 - Reg. Download
22.02.2019 Compliance of rule 46(n) of the HGST Rules, 2017 while issuing invoices in case of inter- State supply - Reg. Download
22.02.2019 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2. of FORM GSTR-3B and Table 7B of FORM GSTR-1- Reg. Download
22.02.2019 Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals - Reg. Download
22.02.2019 Clarification regarding GST rates & classification (goods) - Reg. Download
22.02.2019 Clarification on certain issues related to GST - Reg. Download
22.02.2019 Recovery of arrears of wrongly availed credit under the existing law and inadmissible transitional credit. Download
22.02.2019 Clarification on issue related to Job Work - Reg. Download
22.02.2019 Rescinding of Circular issued earlier under the IGST Act, 2017 to be effective from 01.02.2019 - Reg. Download
01.02.2019 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Haryana Goods and Service Tax Rules, 2017 in certain cases. Download
01.02.2019 GST on Services of Business facilitator (BF) or a Business Correspondent (BC) to Banking Company- Reg. Download
01.02.2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution - Reg. Download
01.02.2019 Clarification on issue of classification of service of printing of pictures covered under 998386-Reg. Download
01.02.2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation(IFC)-Reg. Download
01.02.2019 Application of GST various programmes conducted by the Indain Institutes of Managements(IIMS)-Reg. Download
28.10.2017 Extension of time limit for submitting application in FORM GST REG-26. Download
18.01.2019 Guidelines in respect of some provisions of the Haryana Goods and Services Tax Act, 2017. Download
07.01.2019 Clarification of issues under GST related to casual taxable person and recovery of excess Input Tax credit distributed by an Input Service Distributor -Reg. Download
07.01.2019 Processing of Application for Cancellation of Registration submitted in FROM GST REG -16-Reg. Download
10.12.2018 Corrigendum to Circular regarding Scope of principal and agent relationship under Schedule I of HGST Act, 2017 issued vide Endst. No. 3332/GST-2, dated 9th October, 2018. Download
10.12.2018 Collection of tax at source bay Tea Board of India-Reg. Download
10.12.2018 Scope of principal and agent relationship under Schedule I of HGST Act, 2017 in the context of del-credere agent-Reg. Download
22.11.2018 Circular No 66 of CBIC regarding GST on Residential Programmes or camps meant for advancement of religion spirituality or yoga by religious and charitable trusts. Download
02.11.2018 Regarding applications of GST Practitioners. Download
30.10.2018 Guidelines regarding circumstances in which Input Tax Credit has to be blocked /unblocked from Electronic credit ledger. Download
26.10.2018 Circular regarding clarification regarding removal of restriction of refund of accumulate ITC on fabrics-Reg. Download
26.10.2018 Circular regarding Taxability of services provided by industrial training institutes (ITI)-Reg. Download
26.10.2018 Circular regarding Applicability of GST ambulance services provided to Government by private service providers under the National Health Mission (NHM)-Reg. Download
04.22.2025 Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C ? reg . ( Circular No. 246/03-HGST/2025/GST-II, dated 22.04.2025 ) Download
10.09.2021 Specification of Authorised Officer for the purposes of Rule 86A under the HGST Act, 2017. Download
24.07.2023 Clarification on charging of interest under section 50(3) of the HGST Act, 2017, in case of wrong availment of IGST credit and reversal thereof-reg. (Circular No. 192/04-HGST/2023/GST-II)" Download
09.01.2020 Standard Operating Procedure to be followed in case of non-filers of returns - Reg. Download
02.02.2018 Appointment of Appellate Authority under the HGST Act, 2017. Download
07.11.2019 evy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors - Reg. Download
03.07.2018 Circular regarding Clarification of certain issues under GST. Download
21.06.2018 Circular regarding clarification on Refund Related Issues. Download
01.04.2019 Guidelines for Deductions and Deposits of TDS by the DDO under GST along with Circular regarding Guidelines for Deductions and Deposits of TDS by the DDO under GST and its Modification-Reg. Download
07.01.2019 Circular to clarify the procedure in respect of return of time expired drugs or medicines - Reg. Download
14.11.2018 GST Circular regarding "Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017". Download
23.10.2018 Officer authorized for extending the time for recording of the final report in Part B of FORM GST EWB-03, for a further period not exceeding three days. Download
21.06.2018 Circular regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-reg. Download
31.08.2017 Clarifications on issues related to furnishing of Board/Letter of Undertaking for Exports-Reg. Download
12.10.2018 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular conveyed vide Memo no. 1761/GST-II, dated 04.06.2018. Download
12.10.2018 E-way bill in case of storing of goods in godown of transporter. Download
12.10.2018 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular conveyed vide Memo no. 1761/GST-II, dated 04.06.2018. Download
09.10.2018 Circular regarding Scope of Principal-agent relationship in the context of Schedule I of the HGST Act. Download
26.09.2018 Circular regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products-regarding. Download
26.09.2018 Circular regarding clarification on applicability of GST on various Goods and Services. Download
26.09.2018 Circular regarding classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate-reg. Download
16.07.2017 Guidelines on composition levy and directives/instructions regarding migration. Download
20.09.2018 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Haryana Goods and Services Tax Rules,2017 in certain cases. Download
17.09.2018 Appointment of Sh. Rameshwar Mehra, Addl. Excise & Taxation Commissioner as Additional Commissioner of State Tax(Appeals)-cum-Appellate Authority for the State of Haryana. Download
21.06.2018 Circular regarding Applicability of Integrated Goods and Services Tax (Integrated Tax) on goods supplied while being deposited in a custom bonded warehouse. Download
04.06.2018 Circular regarding procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. Download
25.05.2018 Regarding Guidelines for Refund Processing under the HGST Act - Standard Operating Procedure for manual application and processing. Download
18.05.2018 Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner under the Haryana Goods and Services Tax Act, 2017. Download
30.03.2018 Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Haryana Goods and Services Tax Rules,2017. Download
26.02.2018 Order regarding Constitution of District Level Committees for GST and Digital Payments. Download
22.12.2017 Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. Download
22.12.2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services. Download
08.12.2017 Order Specifying the Ranges, Districts and Circles in the state and the officers with their jurisdiction therein. Download
08.12.2017 Specification of Proper officer under the Haryana Goods and Services Tax Act, 2017. Download
08.12.2017 Specification of Authorized officers under the Haryana Goods and Services Tax Act, 2017. Download
17.11.2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Service Tax Rules, 2017. Download
17.11.2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Service Tax Rules, 2017. Download
28.10.2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Service Tax Rules, 2017. Download
28.10.2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Service Tax Rules, 2017. Download
28.10.2017 Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. Download
04.10.2017 Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017. Download
25.09.2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017. Download
25.09.2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017 Download
31.08.2017 Clarification approved by the Fitment Committee in its Meeting on 25th July 2017, 31st July 2017 and 1st August 2017 with regard to services-Reg. Download
10.08.2017 Guidelines to complete proceedings for grant of Registration Certificate under HGST Act, 2017. Download
01.08.2017 Guidelines/Instructions for detention/Inspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017. Download
21.07.2017 Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the HGST Rules, 2017. Download
16.07.2017 Order- Delegation of Power in regard to Bond/Letter of Undertaking(LUT). Download
16.07.2017 Guidelines for acceptance of Bond/Letter of Undertaking(LUT) for exports without payment of integrated tax-Reg. Download
04.07.2024 Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement-reg. (Circular No. 217/11-HGST/2024/GST-II)" Download
04.07.2024 Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value-reg. (Circular No. 214/8-HGST/2024/GST-II)" Download
25.05.2022 Instructions regarding processing of applications for registration in FORM GST REG 01 " Download
04.07.2024 Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model -reg. (Circular No. 221/15-HGST/2024/GST-II)" Download