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of <h1>Himachal Pradesh GST Ninth Amendment: Rule 137 Duration Extended, FORM GST DRC-03 Updated Effective November 30, 2021.</h1> The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2021, were enacted under the authority of Section 164 of the Himachal Pradesh GST Act, 2017. Effective from November 30, 2021, the amendment extends the duration specified in Rule 137 from four to five years. Additionally, modifications to FORM GST DRC-03 include new language and categories for tax ascertained through FORM GST DRC-01A, addressing various tax-related activities such as audits, inspections, and mismatches between specific GST forms. The changes were formalized by the state's Excise and Taxation Department and published in the Official Gazette.
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