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of <h1>Himachal Pradesh GST Ninth Amendment Rules 2017: Changes to Registration, Invoicing, and Return Filing u/s 10.</h1> The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017, effective upon publication, introduce several changes to the existing GST rules. Key amendments include allowing provisional registrants to opt for tax payment under section 10 by submitting FORM GST CMP-02 by March 31, 2018, and specifying invoice-cum-bill of supply for mixed supplies to unregistered persons. Adjustments to tax invoice terminology and return filing requirements for section 10 taxpayers are also made. Changes to forms GSTR-1, GSTR-1A, and GSTR-4 are outlined, including updates to tables related to zero-rated supplies and deemed exports.
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