The Government of Haryana, on November 05, 2026, issued the Haryana Goods and Services Tax (Amendment) Act, 2026, to amend the Haryana Goods and Services Tax Act, 2017.
The following has been stated: -
•Section 15(3)(b) is substituted to align post-supply discount adjustments with credit note issuance by suppliers and input tax credit (ITC) reversals by recipients.
•Section 34(1) is updated to explicitly include post-supply discounts under Section 15(3)(b) as a valid scenario for issuing credit notes.
•Section 54(6) is amended to extend provisional refund provisions to unutilized input tax credits allowable under specific proviso conditions.
•Section 54(14) inserts an explicit exception covering tax refunds claimed on goods exported out of India with payment of tax.
The provisions of sections 2 to 4 shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that the Government may appoint different dates for different provisions of this Act.
The detailed notification is given in the document below.
[Notification No.: Leg. 45/2026]
