Himachal Pradesh Goods and Services Tax (second Amendment) Rules, 2024 - EXN-F(10)-22/2023 - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-22/2023 Dated: Shimla-2, the 04.11.2024. NOTIFICATION 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 (second Amendment) Rules, 2024. (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 8, sub-rule (4A), shall be substituted, namely: - (i) (4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier: Provided that every application made under sub-rule (4) by a person. other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and to is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso. (ii) in sub-rule (5), after the words, brackets and figure sub-rule (4) , the words, brackets, figure and letter or sub-rule (4A) , shall be inserted. 3. In the said rules, in rule 9,- (i) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely: - (aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or ; (ii) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: - (aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or . By Order (Devesh Kumar) Pr. Secretary (ST E) to the Government of Himachal Pradesh