Himachal Pradesh Goods and Services Tax (First Amendment) Rules, 2021

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..... 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 (First Amendment) Rules, .....

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..... h under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR- 3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety nine percent of such tax liability under rule 86B, shall not be allowed to furnis .....

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