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TMI BlogThe Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act . ; (iii) in rule 46, with effect from 1st July, 2017, for the third proviso, the following proviso shall be substituted, namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit in terms of FORM GSTR-3B , the additional amount shall be credited to the electronic credit ledger of the registered person. ; (v) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vi) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word ..... X X X X Extracts X X X X X X X X Extracts X X X X
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