The Haryana Excise and Taxation Department, on April 22, 2026, has notified the Haryana Goods and Services Tax (Second Amendment) Rules, 2026, amending the Haryana Goods and Services Tax Rules, 2017.
Under this amendment, Rule 109A has been revised to include “Joint Commissioner” alongside “Additional Commissioner” in both sub-rule (1)(a) and sub-rule (2)(a). This expands the class of officers empowered under the relevant appellate or adjudicatory provisions of the Rules.
The amendment has been issued under Section 164 of the HGST Act, 2017 on the recommendations of the GST Council and takes effect from the date of notification.
[Notification No. 04/GST-2]
