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of <h1>Himachal Pradesh GST Rules Update: Amended Rule 28 on Corporate Guarantees, Rule 142 Intimations, Changes to GST Forms.</h1> The Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2023, introduces several changes to the existing GST framework. Notably, rule 28 is amended to specify that the value of corporate guarantees provided to related parties will be deemed as one percent of the guarantee amount or the actual consideration, whichever is higher. Rule 142 now requires officers to issue an 'intimation' instead of an 'order.' Rule 159 includes a clause for expiry of orders after one year. Changes in various GST forms, such as GST REG-01, REG-08, GSTR-8, PCT-01, and DRC-22, are also detailed, affecting registration, cancellation, and payment processes.
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