Himachal Pradesh GST rules amended to allow manual filing, revise refund forms, permit optional invoices, and set appellate timelines. The amendment clarifies that exempt supplies exclude certain services per the central notification, makes issuance of a specified document permissive, and inserts Rules 97A and 107A to include manual filing wherever electronic filing or issuance on the common portal is referenced. Rule 109A prescribes appellate routes and timelines (three months for aggrieved persons; six months for officers directed to appeal). Provisos to Rule 124 enable termination of specified appointments with Council Chairperson approval. New manual refund Forms (GST RFD 01A/B) and annexures prescribe claim types, declarations and verification for refund processing.
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Himachal Pradesh GST rules amended to allow manual filing, revise refund forms, permit optional invoices, and set appellate timelines.
The amendment clarifies that exempt supplies exclude certain services per the central notification, makes issuance of a specified document permissive, and inserts Rules 97A and 107A to include manual filing wherever electronic filing or issuance on the common portal is referenced. Rule 109A prescribes appellate routes and timelines (three months for aggrieved persons; six months for officers directed to appeal). Provisos to Rule 124 enable termination of specified appointments with Council Chairperson approval. New manual refund Forms (GST RFD 01A/B) and annexures prescribe claim types, declarations and verification for refund processing.
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