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

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..... 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 (Fifth Amendment) .....

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..... ed with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely:- Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021 .....

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