The Government of Himachal Pradesh on September 30, 2023, notified the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2023 further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017.
The following has been stated: -
•In said rules, in rule 9, in sub-rule (1), in the proviso, in the longline, the words “in the presence of the said person” shall be omitted.
•In the said rules, in rule 10A, for the portion beginning with the words and figure “as soon as may be, but not later than forty-five days” and ending with the words “in order to comply with any other provision” the following shall be substituted, namely:- “within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal”.
•In the said rules, for rule 25, the following rule shall be substituted, namely: – 25 which talks about the Physical verification of business premises in certain cases.
•In the said rules, after rule 88C, the following rule shall be inserted, namely: - 88D which talks about the Manner of dealing with differences in input tax credit available in auto-generated statements containing the details of input tax credit and that availed in return.
•In the said rules, after rule 142A, the following rule shall be inserted, namely: - 142B which talks about the Intimation of certain amounts liable to be recovered under section 79 of the Act.
This notification shall come into force from September 18, 2023.
The detailed notification is given in the document attached below.
[Notification No. 38/2023-State Tax]
