The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.

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..... 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) These rules may be called the Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their .....

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..... ith the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bil .....

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..... shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02,, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A)" shall be sub .....

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