GST – States – EXN-F(10)-5/2018-28/2018-State Tax – Dated:- 3-7-2018 – Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-5/2018 Dated: Shimla-171002, the 3rd July, 2018 Notification No. 28/2018-State Tax In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to hereby make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gaze
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y of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI. ; (ii) in rule 138, after sub-rule(1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted. ; (iii) in rule 142, in sub-rule(5), after the words and figures of section 76 , the words and figures or section 129 or section
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