Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2020 - 72/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 72/2020-State Tax Shimla-2, the 2nd December, 2020 No. EXN-F(10)-3/2020. -In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor, 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 (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, 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 46, after clause (q), the following clause shall be inserted, namely:- (r) Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule(4) of rule 48. . 3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:- Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification. . 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- (2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice. . By order, Sd/- Pr. Secretary (E T). Note:- The principal notification No. 3/2017-State Tax, dated the 19th June, 2020, was published in the Gazette of Himachal Pradesh vide notification number EXN-F(10)-13/2017, dated the 27th June, 2020 and last amended vide notification No. 62/2020-State Tax dated the 24th November, 2020 and published vide number EXN-F(10)-14/2020, dated the 26th November, 2020.