The State Taxes and Excise Department, Himachal Pradesh on September 07, 2024, issued the Himachal Pradesh Goods and Services Tax (Amendment) Rules, 2024 to further amend the Himachal Pradesh Goods and Services Tax Rules, 2017.
The following rules have been amended -
• In rules after the words, letters, and figures “FORM GSTR-1”, the letters, words, and figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
• In rule 59 (4), with effect from 1st day of August 2024, for the words "two and a half lakh rupees" wherever they occur, the words "lakh rupees" shall be substituted.
• In Form GSTR-4A, for the brackets, letters, words, and figures "(Auto-drafted from GSTR-1, GSTR-5, and GSTR-7)", the brackets, letters, words and figures "Auto-drafted from GSTR-1, GSTR-1A, GSTR-5, GSTR-7)" shall be substituted.
Kindly refer to the attached document for detailed notification.
They shall come into force on September 07, 2024.
[Notification No. 12/2023—State Tax]
