Himachal Pradesh Goods and Services Tax (Amendment) Rules, 2017.
07/2017-STATE TAX Dated:- 30-6-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION NO. 07/2017-STATE TAX
Shimla-171002, the 30th June, 2017
No.EXN-F(10)-14/2017-Loose.-In exercise of the powers conferred under Section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules 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 (Amendment) Rules, 2017.
(2) They shall be deemed to have come into forc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
“(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
(f) in rule 24,-
(i) in sub-rule (1), the second proviso shall be omitted;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have bee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
acturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.”;
(i) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
(j) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;
(k) in Form GST REG-25,-
(i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
(ii) the words “Place” and “” shall be omitted.
Note:- The principal rules were published in the Gazette of Hima
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =