The Government of Himachal Pradesh on November 30, 2023, issued the Himachal Pradesh Goods and Services Tax (2nd Amendment) Act, 2023, to further amend the Himachal Pradesh Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 10, which states “Composition levy”
(a) In sub-section (2), in clause (d), the words “goods or” shall be omitted; and
(b) In sub-section (2A), in clause (c), the words “goods or” shall be omitted.
• In section 16, which states “Eligibility and conditions for taking input tax credit”, in sub-section (2):
a) In the second proviso, for the words and sign “added to his output tax liability, along with interest thereon”, the words and figures “paid by him along with interest payable under section 50” shall be substituted; and
b) In the third proviso, after the words “made by him”, the words “to the supplier” shall be inserted.
This notification will come into force from November 30, 2023.
For further information, kindly refer to the document attached.
