GST – States – 07/2017-STATE TAX – Dated:- 30-6-2017 – 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 force with effect from the 24th day of June, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, th
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sions 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 been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the comm
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