The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2018.
48/2018-State Tax Dated:- 11-9-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 48/2018-State Tax
Shimla-2, the 11th September, 2018
No.EXN-F(10)-24/2018-Loose.-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 on the recommendations of the Council, is pleased to 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 (Ninth Amendment) R
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted, namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
By order,
JAGDISH CHANDE SHARMA,
Principal Secretary (E&T).
Note:- The principal rules were published vide notification No. 3/2017-State Tax, dated the 27th June, 2017, in the Gazette of Himachal Pradesh vide No. EXN-F(10)-13/2017 dated 27th June, 2017 and last amended vide notification No. 39/2018-State Tax, dated the 4th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =