The Government of Himachal Pradesh on November 25, 2024, notified the Himachal Pradesh Goods and Services Tax (Amendment) Bill, 2024 further to amend the Himachal Pradesh Goods and Services Tax Act, 2017.
The following has been stated: -
•In section (2) for clause (61), the following clause shall be substituted, namely:—
(61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20.
•For section 20 the following section shall be substituted, namely:—
20 Manner of distribution of credit by Input Service Distributor.
•After section 122, the following section shall be inserted, namely:—
122A Penalty for failure to register certain machines used in the manufacture of goods as per special procedure.
Sections 2 to 4 shall come into force on such date as the Government may, by notification in the Rajpatra (e-Gazette), Himachal Pradesh appoint.
The detailed notification is given in the document below.
[Notification No. LLRD(6)-6/2024-Leg]]
