Chandigarh:
The Haryana Government has issued a fresh notification in 2026 authorising State Tax officers under the Haryana Goods and Services Tax (HGST) Act, 2017, reaffirming and strengthening GST enforcement across the state.
Although the GST law was enacted in 2017, the authorization order itself is new and was issued on January 13, 2026, through Order No. 01/2026/GST-II. Such notifications are routinely issued to operationalise and update administrative powers under an existing law.
Why Does the Notification Refer to the 2017 Act?
The reference to HGST Act, 2017 does not mean the order is old.
It simply indicates that:
- The legal framework was created in 2017
- The current authorization and delegation of powers has been issued in 2026
- Officers can exercise powers only when notified, even under an existing Act
This ensures legal validity for enforcement actions taken in the present time.
Officers Authorized Under the 2026 Order
As per the latest notification, the following officials are authorised to act under the HGST Act:
- Deputy Commissioners (State Tax)
- Tax and Excise Officers (State Tax)
These officers are empowered to perform statutory duties within their assigned jurisdictions unless specified otherwise by the department.
Powers Granted to Authorized Officers
Under the 2026 notification, authorised officers may:
- Scrutinise GST returns and filings
- Conduct inspections, audits, and investigations
- Initiate recovery proceedings for tax dues
- Enforce anti-evasion measures
- Pass orders and take action as per GST provisions
- Ensure compliance with state GST rules
All actions will be governed by jurisdictional limits and departmental instructions.
Legal Authority: Section 5 of HGST Act
The notification has been issued under Section 5 of the HGST Act, 2017, which empowers the State Government and the Commissioner to:
- Appoint GST officers
- Assign powers and responsibilities
- Modify or re-notify authorizations as required
This section allows the government to issue new orders even years after the Act was enacted.
Purpose of Issuing a Fresh Notification in 2026
The 2026 authorization aims to:
- Update administrative control
- Remove ambiguity in officer jurisdiction
- Strengthen GST enforcement
- Improve revenue administration
- Ensure legal backing for ongoing and future actions
Such updates are essential as GST operations evolve.
The order has been signed by the Commissioner of State Tax, Haryana and circulated to:
- Principal Secretary (Excise & Taxation)
- Additional Commissioners
- Joint and Deputy Commissioners
- Field-level GST officers
This ensures uniform implementation across the state.
Impact on Businesses and Taxpayers
For GST-registered businesses in Haryana, the notification means:
- Clearly identified enforcement authorities
- Legally valid inspections and proceedings
- Better compliance monitoring
- Reduced procedural disputes
Businesses are advised to remain compliant and updated with departmental notices.
Conclusion
While the HGST Act dates back to 2017, the authorization order is a fresh 2026 notification that legally empowers officers to act under the law today. The move strengthens GST governance and ensures smooth administration across Haryana.
Story published by Hindustan Trends
