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of <h1>Himachal Pradesh GST Amendment Act 2019: New Authority, Digital Payments, Aadhaar for Registration, Penalties for Profiteering Introduced.</h1> The Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019, modifies the 2017 Act to include several changes. Key amendments involve the inclusion of the National Appellate Authority for Advance Ruling, adjustments to tax calculation and eligibility criteria, and the introduction of digital payment facilities. The Act also mandates Aadhaar authentication for registration and allows for the transfer of funds within electronic cash ledgers. Penalties for profiteering are introduced, and provisions for retrospective amendments to certain notifications are established. These changes aim to streamline tax processes and enhance compliance within the state.
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