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of <h1>Himachal Pradesh GST Rules Amended: Aadhaar Linking, Bank Account-PAN Integration, Revised Refund and Registration Procedures.</h1> The Himachal Pradesh Goods and Services Tax (Eight Amendment) Rules, 2021, effective from October 22, 2021, introduce several amendments to the Himachal Pradesh GST Rules, 2017. Key changes include mandatory Aadhaar authentication for registered persons, linking of bank accounts to Permanent Account Numbers, and revised procedures for refund applications and registration revocations. The amendments specify that proprietorship concerns must link the proprietor's Aadhaar with their PAN. The term 'specified period' replaces 'quarter' in rule 45, and adjustments are made to rules 59, 89, and 96 to align with these updates. These rules aim to enhance compliance and streamline GST processes.
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