The Government of Himachal Pradesh on March 10, 2023, notified that the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2023 to further amend the Himachal Pradesh Goods and Services Tax Act, 2017.
The following has been amended-
•In section 34 which states Credit and debit notes, in sub-section (2), for the word “September”, the words “the thirtieth day of November” shall be substituted.
•For section 38 of the principal Act, the Communication of details of inward supplies and input tax credit section shall be substituted.
•For section 41 of the principal Act, the availment of input tax credit section shall be substituted.
•Sections 42 which states Matching, reversal, and reclaim of the input tax credit, 43 which states Matching, reversal, and reclaim of reduction in output tax liability and 43A which states the Procedure for furnishing return and availing input tax credit of the principal Act shall be omitted.
Save as otherwise provided, the provisions of sections 2 to 15 except section 13 shall be deemed to have come into force on October 01, 2022, and section 13 shall be deemed to have come into force on July 05, 2022.
[Notification No. 2 of 2023]
