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of <h1>Himachal Pradesh GST Rules Amended: New Refund Formula, Consumer Welfare Fund, and Updated Tax Forms Introduced.</h1> The Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018, effective retrospectively from April 18, 2018, introduce changes to the Himachal Pradesh GST Rules, 2017. Key amendments include a revised formula for calculating refunds on inverted duty structures in Rule 89 and the establishment of a Consumer Welfare Fund under Rule 97. The Fund will receive specified state tax amounts and be managed by a Standing Committee responsible for recommending fund utilization for consumer welfare. Additional changes involve updates to GST forms, including FORM GST ITC-03, FORM GSTR-10, and FORM GST DRC-07, to streamline tax processes and compliance.
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