Migration of Existing Registered Dealers under HVAT to GST (Haryana Vat)

GST provides for provisional registration of all existing dealers under HVAT Act, 2003 whose PAN has been validated with the CBDT (Central Board of Direct Taxes).

This process of enrolment of existing registered dealers of Haryana under HVAT Act, 2003 to the GST System will commence from 16th December 2016 and end on 31st December 2016.

Steps for obtaining provisional registration under GST

Ø The existing dealers are required to obtain Provisional ID and Password that will be available on the official website of the department i.e. www.haryanatax.gov.in.

The provisional ID and Password can be accessed from login dashboard.

The provisional ID and Password can also be obtained from the concerned district office after submitting the certified photocopy of PAN of the Firm/Proprietor, as the case maybe.

Ø The existing registered dealers are required to register themselves on GST System portal i.e. www.gst.gov.in using this provisional ID and Password within the stipulated time period from 16th December 2016 to 31st December 2016.

Ø The dealers shall be required to furnish their mobiles no and email id of the authorized signatory of the business entity at the time of registration on GST System Portal.

Ø An Application Reference Number (ARN) will be provided to the dealers for future reference after successful registration in the GST System portal.

Ø A provisional Registration Certificate will be provided to only those dealers who have successfully registered themselves in the GST System Portal as mentioned above.

Ø No fee shall be charged from the existing registered dealers for getting themselves registered in GST System Portal.

FAQ for Enrolment ofthe Existing Taxpayer on the GST System Portal

Annual return of Haryana Vat for the year 2015-16.

Due Date of filing of annual return of Haryana Vat further extended upto 31.12.2016.

Order Dated : 09.12.2016.

Due date of filing of annual return of Haryana Vat for the year 2015-16 is extend upto 10.12.2016.

Order Dated :30.11.2016.

Haryana Amnesty Scheme, 2016

The scheme is called Haryana Amnesty Scheme, 2016

Dealers covered under the scheme

Any registered dealer under the Act, who has been affected during reservation agitation in the State in the month of February, 2016, and considered entitled to compensation by the appropriate authority or committee designated or constituted for this purpose by the Government are called “affected dealers” and are covered under the act.

Submission of application

The affected dealers shall apply in a specified form within a period of sixty days from the date  of notification i.e. up to 26 July 2016 or from the date of being considered entitled to compensation by designated authority or committee, whichever is later.

Objects of the scheme

1.      HVAT and CST payable of affected dealer during the month of February, 2016 shall stand waived off.

Subject to the condition that where while examining the application of affected dealer committee is unable to ascertain the quantum of tax on goods sold during the month of February 2016 from the books of accounts of affected dealer, the relief of tax waived allowed under the scheme shall not exceed the average monthly HVAT payable and CST payable, during the period 1^st April 2015 to 31^st December 2015.

2.       Affected dealer is exempt of payment of interest on late payment of HVAT and CST on the turnover of goods sold during the months of January, 2016 and March 2016 provided such tax is paid by 31^st July 2016.

3.       Affected dealer shall get immunity from penalty under Haryana value added tax Act, where he has failed to use the goods purchased for specified purpose against declaration in form D-1 due to damage, destruction or loss of such goods during the reservation agitation in February 2016.

4.       Affected dealer shall get immunity from penalty under central sales tax act, where he failed to use the goods, purchased for specified purpose against declaration in form ‘C’ due to damage, destruction or loss of such goods during the reservation agitation in February, 2016.

5.       Time period of filing the return of fourth quarter (i.e. for the period 1^st January, 2016 to 31^st March,2016) is extended upto 31^st July, 2016 for affected dealers, who has lodged claim before the designated authority or committee.

6.      Affected dealer can entitle of claim of input tax credit even in respect of the goods which have been damaged, destroyed or lost during the reservation agitation in the state in the month of February, 2016.

7.      The amount received as compensation from the appropriate authority or committee designated or constituted for this purpose by the government or insurance claim received from any insurance company, by the affected dealer, shall not be considered as valuable consideration towards the goods damaged, destroyed or lost during the reservation agitation.

Notification No .16 /ST-1/H.A.6/2003/S.59A/2016, Dated 27 May 2016.

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