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of <h1>Himachal Pradesh GST Rules Amended: Changes in Rules 21, 36-43, 60, 83, 85, 89, 96 to Streamline Tax Processes.</h1> The Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022, effective from October 1, 2022, introduce several changes to the GST framework in the state. Key amendments include the insertion of clauses in Rule 21 regarding the non-filing of returns by registered persons, modifications in Rules 36, 37, 38, 42, 43, 60, 83, 85, 89, and 96, and the omission of certain forms and rules. These changes aim to streamline the filing process, adjust input tax credit provisions, and update refund claim procedures. The amendments are enacted under the authority of the Himachal Pradesh GST Act, 2017.
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