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    <title>The Himachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2017.</title>
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    <description>The amendment enables provisional registrants or registration applicants to opt for the composition scheme by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days, barring subsequent filing of FORM GST TRAN-1; it permits a one-time revision of TRAN-1 within prescribed or extended time. It also revises governance provisions on member remuneration and termination, adds a quarterly performance reporting duty, clarifies e-way bill generation for inter-state principal-to-job-worker and handicraft consignments, and updates FORM TRAN-1, GSTR-4 and e-way bill notes for import consignments.</description>
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