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<h1>Himachal Pradesh Updates GST Rules: New Exam for Practitioners, Dues Recovery Process, and Revised Forms Introduced.</h1> The Himachal Pradesh Government has amended the Goods and Services Tax Rules, 2017, through the Fourteenth Amendment Rules, 2018. Key changes include the introduction of Rule 83A, mandating GST practitioners to pass an examination conducted twice a year by NACIN. The amendment details the examination process, including registration, fees, centers, and guidelines. Rule 142A outlines procedures for recovering dues under existing laws. Several forms, including GST PMT-01, GST DRC-07A, and GST DRC-08A, have been updated or introduced to facilitate these processes. The amendments aim to streamline GST compliance and enforcement.