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Himachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2019 - 68/2019-State Tax - Himachal Pradesh SGSTExtract EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 68/2019-State Tax Shimla, the 31st December, 2019 No. EXN-F(10)-25/2019. -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 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 (Eighth Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4). . By order, SANJAY KUNDU, Principal Secretary (E T). Note.- The principal rules were published in the Gazette of Himachal Pradesh vide notification No. 3/2017-State Tax, dated the 27th June, 2017, published vide number EXNF(10)- 13/2017, dated the 27th June, 2017 and last amended vide notification No. 56/2019- State Tax, dated the 29th November, 2019, published vide number EXN-F(10)-23 /2019, dated the 3rd December, 2019.
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