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of <h1>Himachal Pradesh Amends GST Rules: Companies Can File Returns Using EVC for April 27-May 31, 2021.</h1> The Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2021, effective from their publication date, amend the 2017 GST Rules. The amendment, authorized by the Governor under Section 164 of the Himachal Pradesh GST Act, 2017, introduces a provision in Rule 26. It allows companies registered under the Companies Act, 2013, to file GST returns for the period from April 27, 2021, to May 31, 2021, using FORM GST-3B and FORM GSTR-1 via electronic verification code (EVC).
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