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of <h1>Himachal Pradesh Amends Tax Notification: Debiting Input Tax Credit Required for Registered Taxpayers Opting Special Tax Scheme.</h1> The notification amends Notification No. 02/2019-State Tax (Rate) from March 7, 2019, by the Himachal Pradesh Excise and Taxation Department. Effective April 1, 2019, it introduces a clause requiring registered persons who opt to pay tax under this notification and have availed input tax credit to debit their electronic credit or cash ledger with an amount equivalent to the input tax credit on stock, semi-finished, and finished goods, and capital goods. This amendment ensures compliance with section 18(4) of the Act. Additionally, the Himachal Pradesh GST Rules, 2017, will apply to individuals paying tax under this notification.
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