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of <h1>Himachal Pradesh GST Amendment 2017: New Rules on Non-Monetary Supply, Input Tax Credits, and Record-Keeping.</h1> The Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017, effective from July 1, 2017, introduce amendments to the Himachal Pradesh GST Rules, 2017. Key changes include the determination of the value of supply when consideration is not wholly monetary, rules for transactions between related parties, and transactions involving agents. The amendment also outlines the procedure for claiming input tax credits, including documentary requirements and conditions for credit reversal due to non-payment. Additional provisions cover the issuance of tax invoices, credit and debit notes, and the maintenance of accounts and records by registered persons. The rules also address the submission of returns, refund procedures, and transitional provisions.
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