The Government of Haryana on August 27, 2026, issued the Haryana Goods and Services Tax (Amendment) Bill, 2026, further to amend the Haryana Goods and Services Tax Act, 2017.
The following has been stated: -
•The Haryana GST Act, 2017 has been amended to provide for post-supply discounts through credit notes, subject to reversal of attributable ITC by the recipient, along with corresponding amendments to Section 34.
•Further, Section 54 has been amended regarding refunds of unutilised ITC and tax paid on exports, with the provisions coming into force on a date to be notified by the Government.
The detailed notification is given in the document below.
[Notification No.: 19-HLA of 2026/105/14716]
