The Himachal Pradesh Goods and Services Tax (Amendment) Rules, 2022

Aug 12, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Government of Himachal Pradesh on July 22, 2022, issues the Himachal Pradesh Goods and Services Tax (Amendment) Rules, 2022 to further amend the Himachal Pradesh Goods and Services Tax Rules, 2017, on the recommendation of the council. 

The following amendments have been made, namely:

• In Explanation 1 to rule 43, clause (d) has been inserted, namely: – 

“(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of Himachal Pradesh No. 35/2017-State Tax (Rate), dated the 9th October, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-32/2017, dated the 23rd October, 2017.”;

• In rule 46, clause (s) has been inserted, namely: - 

‘(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- 

“I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule.”:’;

• In rule 86, after sub-rule (4A), the following sub-rule has been inserted, namely: - 

“(4B) Where a registered person deposits the amount of erroneous refund sanctioned to him, – 

o under sub-section (3) of section 54 of the Act, or 

o under sub-rule (3) of rule 96, in contravention of sub-rule (10) of rule 96, 

along with interest and penalty, wherever applicable, through FORM GST DRC-03, by debiting the electronic cash ledger, on his own or on being pointed out, an amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03A.”;

In rule 87, after sub-rule (13), the following sub-rule has been inserted, namely: - 

“(14) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for state tax or integrated tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in FORM GST PMT-09: 

Provided that no such transfer shall be allowed if the said registered person has any unpaid liability in his electronic liability register.”;

Rule 88 B has been inserted, namely: - 

“88B. Manner of calculating interest on delayed payment of tax

In case, where the supplies made during a tax period are declared by the registered person in the return for the said period and the said return is furnished after the due date in accordance with provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, the interest on tax payable in respect of such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of section 50. 

In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. 

In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub-section (3) of section 50. 

Explanation. —For the purposes of this sub-rule, — 

o input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed. 

o the date of utilisation of such input tax credit shall be taken to be, — 

o the date, on which the return is due to be furnished under section 39 or the actual date of filing of the said return, whichever is earlier, if the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, on account of payment of tax through the said return; or 

o the date of debit in the electronic credit ledger when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, in all other cases.”;

• In Rule 96, sub-rule (1), for clause (b), the following clause has been substituted, namely: -

“(b) the applicant has furnished a valid return in FORM GSTR-3B: Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;”;

• In Rule 96, sub-rule (4), clause (c) has been inserted, namely: - 

“(c) the Government or an officer authorised by the Government, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.”;

• In Rule 96, after sub-rule (5), the following sub rules have been inserted, namely: -

“(5A)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. 

(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. 

(5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89.”;

Disclaimer – Kindly find all the amended FORMs in the provided Link/Document.

[Notification No. 14/2022] 


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