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<h1>Himachal Pradesh GST Rules Amended: Rule 3 Time Extended, Rule 17 & 40 Modified, New Rule 44A Introduced.</h1> The Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017, effective from their publication date, amend various provisions of the Himachal Pradesh GST Rules, 2017. Key changes include extending the time limit in rule 3 from sixty to ninety days, modifying rule 17 to include recommendations from the Ministry of External Affairs, and revising rule 40 regarding input tax credit declarations. Rule 44A introduces guidelines for reversing credit on customs duty for gold dore bars. Amendments to rules 61, 87, and 103 address procedural aspects, including payment methods and officer appointments. Changes to registration forms and instructions for UN bodies and embassies are also included.