Tax settlement scheme before GST in Haryana
CHANDIGARH: Haryana government has decided to enact a legislation enabling itself to bring out one or more one-time settlement schemes of excise and taxation department for recovery of outstanding dues under the various acts, before implementation of the Goods and Services Tax (GST).
A proposal to this effect was approved by the state cabinet.
Considering the urgency of the matter and as the state legislative assembly was not in session, it was decided to promulgate an ordinance for implementation of the decision.
According to the draft of the ordinance, one or more schemes will be for settlement of outstanding bills and matter connected therewith or incidental thereto covering payment of tax, interest, penalty or any other dues under the relevant acts related to any period before April 1, 2017.
This will be subject to such conditions and restrictions as may be specified in the scheme, covering period of limitation, rate of tax, tax, interest, penalty or any other dues payable by a person or an importer or a proprietor or an owner or a class of dealers or classes of dealers or all dealers.
The acts included in the schedule are the Haryana General Sales Tax, 1973 (Repealed Act), the Haryana Value Added Tax Act, 2003; the Central Sales Tax Act, 1956; the Haryana Local Area Development Tax Act, 2000 (Repealed Act); the Haryana Tax on Entry of Goods in to Local Areas Act, 2008 (under litigation); the Haryana Tax on Luxuries Act, 2007; the Punjab Entertainment Duty Act, 1955; the Punjab Passenger and Goods Taxation Act, 1952 (repealed Act) and the Punjab Excise Act, 1914 (as applicable to the State of Haryana).
CONSIDERING URGENCY OF THE MATTER, CABINET DECIDED TO PROMULGATE AN ORDINANCE FOR IMPLEMENTATION OF THE DECISION