Himachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2021 - 32/2021-State Tax - Himachal Pradesh SGST

STATE TAXES AND EXCISE DEPARTMENT NOTIFICATION No. 32/2021-State Tax Shimla-2, the 17th September, 2021 No. EXN-F(10)-4/2021-Vol-II .-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. Short title and commencement. - (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2021. (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,- (i) in sub-rule (1) of rule 26,- (a) in the fourth proviso, for the figures, letters and words 31st day of August, 2021 , the figures, letters and words 31st day of October, 2021 shall be substituted; (b) with effect from the 1st day of November, 2021, all the provisos shall be omitted; (ii) with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely: - Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021. ; (iii) in FORM GST ASMT-14,- (a) after the words, with effect from ------ , the words, vide Order Reference No.-------, dated ------ shall be inserted; (b) the words, for conducting business without registration despite being liable for registration shall be omitted; (c) at the end after Designation , the word Address shall be inserted. By order, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (ST E). Note.- The principal rules were published in the Gazette of Himachal Pradesh vide notification No. EXN-F(10)-13/2017, dated the 29th June, 2017 and were last amended vide notification No. 30/2021-State Tax, dated 1st Sept., 2021.