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of <h1>Himachal Pradesh GST Rules Amended: Changes to Rules 41, 42, 43, 88A, 100, 142; New Forms Introduced.</h1> The Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2019, amends the 2017 tax rules under the authority of the Himachal Pradesh GST Act, 2017. Effective from April 1, 2019, these amendments include changes to rules 41, 42, 43, 88A, 100, and 142, and the introduction of new forms GST DRC-01, DRC-02, DRC-07, DRC-08, ASMT-13, ASMT-15, and ASMT-16. The amendments clarify the calculation and reversal of input tax credits, particularly in real estate projects, and specify the order of utilization of input tax credits. The notification also updates assessment and demand procedures under the GST framework.
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