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of <h1>Himachal Pradesh Amends GST Notification: Input Tax Credit Restrictions on Goods from August 1, 2018, Unused Credit Lapses.</h1> The Government of Himachal Pradesh has issued an amendment to Notification No.5/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective from July 27, 2018, the amendment stipulates that the input tax credit accumulated on supplies received from August 1, 2018, for specific goods will not apply. Any unutilized input tax credit for goods received up to July 31, 2018, will lapse after tax payment for July 2018. This amendment was made following the recommendations of the Council and is formalized by the Principal Secretary of Excise and Taxation.
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