HARYANA GOVERNMENT
EXCISEAND TAXATION DEPARTMENT,
Notification
The 12th May, 2022
Whereas the outbreak of the pandemic COVID-19 in the State of/ Haryana has cause dservere hardships to affected people of the State and their families. The Government of Haryana has taken all possible measures to combat the spread of disease and to make healthcare accessible to general public.
In addition, lockdowns have been imposed restricting the free movement of trade to contain the spread of virus. It has result edinto the pandemic induced contraction in the economy of the State. The losses arising from the pandemic induced economic slide have particularly impinged upon the financial health of small and marginal traders, shopkeepers and businessmen of the State.
Whereas the Government of Haryana, in view of the prevailing circumstances, finds it expedient and necessary to lend financial support to such small and marginal traders, shop keepers and businessmen of the State.
Therefore, the State Government has decided to notify the Haryana State COVID Small Trader Support Scheme, 2022 to ease pandemic induced financial hardships of small traders, shop keepers and businessmen of the State.
1. OBJECTIVE OF THE SCHEME
The Scheme strives to provide a onetime financial support to the small and marginal traders, shopkeepers and businessmen of the State who have suffered severe losses on account of lockdowns.
2. THE SCHEME
i. The Scheme may be called Haryana State COVID Small Trader Support Scheme 2022,hereinafter referred to as “the Scheme”.
ii. The Scheme will provide one time financial support of Rs.5000 to each of the eligible shopkeeper or small business entities in the State of Haryana.
iii. The financial assistance will be provided to all the eligible shopkeepers or the small business entities who have annual turnover of less thanRs.40Lakhs.
3. OPERATION OF THE SCHEME
i. The Scheme shall come into force w.e.f 05.05.2022.
ii. The Scheme is applicable to all the eligible shopkeepers or the small business entities who are registered under the Haryana Goods and Services Tax Act, 2017 (19 of 2017) and have a Parivar Pehchan Patra (PPP) ID.
iii. The expenditure of the Scheme shall be borne out of Haryana Corona Relief Fund.
4. ELIGIBILITY CRITERIA FOR AVAILING THE SCHEME.
i. The shopkeepers or the small business entities must be Haryana State residents and registered as proprietor, partnerships, HUF and others under the Haryana Goods and Services Tax Act, 2017.
ii. Only those taxpayers who are active/reactivated as on cut-off date shall be considered.
iii. The taxpayers having cumulative GST taxable turnover less than Rs. 40 Lacs in each financial year i.e. F.Y. 2019-20 (April 2019 — March 2020) and F.Y. 2020-21 (April 2020 — March 2021) in Point No. 3.1 (a, b and c) i.e. GST Taxable Turnover of FORM GSTR 3B only shall be covered under the Scheme.
iv. As on cutoff date, such persons should not be liable for cancellation under clause (b) or clause (c) of sub-section (2) of Section 29 of the HGST Act, 2017.
v. As on cutoff date, such persons who have not opted for composition under Section 10 of the HGST Act, 2017 shall have filed at least six returns (FORM GSTR-3B) in FY 2020-21.
vi. As on cutoff date, such persons who have opted for composition under Section 10 of the HGST Act, 2017 shall have filed returns for at least two quarters in FY 2020-21.
vii. The registered taxpayer shall have a Parivar Pehchan Patra (PPP) number.
5. PROCEDURE AND ADMINISTRATION OF THE SCHEME
i. The Excise and Taxation Department in coordination with the Citizen Resource Information Department (CRID), Haryana will administer the scheme.
ii. The list of all eligible taxpayers who are registered under the HGST Act, 2017 having turnover less than Rs.40,00,000/- during Financial Year 2019-2020 and 2020-21 separately would be shared by the Excise and Taxation Department with the Citizen Resource information Department (CRID),Haryana.
iii. The data, after verification of the PPP ID by the Citizen Resource Information Department (CRID), Haryana will be shared with the Excise and Taxation Department, Haryana.
iv. The Excise and Taxation Department, Haryana shall determine the eligibility of the taxpayers as per the criteria laid down here in above in the Scheme.
v. No physical interface with the eligible taxpayers would take place.
vi. The decision of the Excise and Taxation Department regarding the eligibility of the shopkeepers or the small business entities shall be final.
vii. This final data shall be shared by the Excise and Taxation Department with the Haryana Corona Relief Fund Cell for making payment from HCRF to eligible tax payers.
6. CUT OFF DATE
i. The cutoff date for the purpose of the eligibility of the scheme shall be 31St March 2021.
ii. If the eligibility data as on 31st March, 2021 is not available then the cutoff date would be the date on which the data is to be extracted as approved by the Additional Chief Secretary to the Government of Haryana, Excise and Taxation Department.
A Copy of this notification is available on website www.haryanatax.gov.in
ANURAG RASTOGI,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department
A Copy of the notification is forwarded to the following:-
1. Additional Chief Secretary to Govt. of Haryana (Finance Department), Haryana
2. APS/Hon’ble Chief Minister, Haryana
3. PS to Hon’ble Deputy Chief Minister, Haryana
4. PS to Chief Secretary to Government of Haryana
5. PS to Excise and Taxation Commissioner, Haryana
6. All the Deputy Commissioners of State
7. All Addl. Excise and Taxation Commissioners, Haryana
8. All Joint Excise and Taxation Commissioners, Haryana
9. All Deputy Excise and Taxation Commissioners (ST), Haryana e.,
Superintendent
for Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department
