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of <h1>Himachal Pradesh Updates GST Rules: Manual Filing Options, Appellate Authorities, and New Refund Forms Introduced.</h1> The Himachal Pradesh Government issued the Tenth Amendment to the Goods and Services Tax Rules, 2017, effective upon publication in the Official Gazette. Key changes include clarifications on exempt supplies in Rule 43, allowing manual filing and processing as alternatives to electronic methods in Rules 97A and 107A, and establishing appellate authorities in Rule 109A. Amendments to Rule 124 permit termination of appointments by the Central Government with Council approval. New forms for manual refund applications and orders, such as FORM-GST-RFD-01A and FORM-GST-RFD-01B, have been introduced to facilitate various refund claims and processing.
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