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<h1>Himachal Pradesh GST Rules Amended: Changes in Valuation, Refunds, and Tax Forms u/s 164.</h1> The Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2018, issued by the Himachal Pradesh Government, amends the 2017 GST rules under section 164 of the Himachal Pradesh GST Act, 2017. Key amendments include changes to rules regarding the valuation of supplies, extension of time for certain provisions, and adjustments to refund calculations for inverted duty structures. It also introduces new clauses for handling inward supplies, adjustments in tax forms, and stipulations for cases where tax benefits are not passed to consumers. These amendments are effective from July 1, 2017, unless stated otherwise.
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