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    <title>The Himachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2019.</title>
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    <description>Amendments clarify that during suspension of registration no tax invoices shall be issued or tax charged, and on revocation suppliers must comply with invoicing provisions of section 31(3)(a) and section 40 for supplies made during suspension. They also limit input tax credit for invoices or debit notes not uploaded by suppliers under section 37(1) to not exceed 20% of eligible credit evidenced by uploaded details.</description>
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      <description>Amendments clarify that during suspension of registration no tax invoices shall be issued or tax charged, and on revocation suppliers must comply with invoicing provisions of section 31(3)(a) and section 40 for supplies made during suspension. They also limit input tax credit for invoices or debit notes not uploaded by suppliers under section 37(1) to not exceed 20% of eligible credit evidenced by uploaded details.</description>
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