Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2020

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..... 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 pro .....

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..... o 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 electronic .....

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