The Government of Haryana on October 14, 2026, issued the Haryana Goods and Services Tax (Amendment) Act, 2026, to further amend the Haryana Goods and Services Tax Act, 2017.
The following has been amended, namely:
• The amendment revises the provisions relating to post-supply discounts, credit notes and tax refunds. Section 15(3)(b) is substituted to allow post-supply discounts to be excluded from the value of supply where the supplier issues a credit note and the recipient reverses the input tax credit attributable to such discount in accordance with Section 34. Section 34(1) is amended to include such discounts as a ground for issuing credit notes.
• Further, Section 54(6) is amended to include refunds of unutilised input tax credit allowed under clause (ii) of the first proviso to Section 54(3), while Section 54(14) is amended to exclude cases involving refunds of tax claimed on goods exported outside India with payment of tax from the specified restriction.
• Sections 2 to 4 of the Act shall come into force on such date or dates as the Haryana Government may appoint through notifications published in the Official Gazette.
[Notification No. - Leg. 45/2026]
