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<h1>Himachal Pradesh amends GST rules for Goods Transport Agencies, updates payment options and deadlines under Notification No. 11/2017.</h1> The notification amends the Himachal Pradesh State Tax (Rate) Notification No. 11/2017, dated June 30, 2017, under the Himachal Pradesh Goods and Services Tax Act, 2017. Key changes include modifications to the conditions for Goods Transport Agencies (GTA) regarding GST payment options. GTAs can now opt to pay GST on services supplied for a financial year, with the option automatically continuing for future years unless a declaration is filed to revert to the reverse charge mechanism. The deadline for exercising this option is now between January 1 and March 31 of the preceding financial year. The notification is effective from July 27, 2023.