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    <title>Himachal Pradesh Goods and Services Tax (Amendment) Rules, 2022.</title>
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    <description>Amendments provide that suspension of registration for certain contraventions is deemed revoked upon furnishing all pending returns; include Duty Credit Scrips in valuation; require a declaration when taxpayers with past aggregate turnover above the notified threshold issue invoices outside prescribed manner; permit re crediting to the electronic credit ledger where erroneous refunds are deposited via FORM GST DRC-03; expand payment modes to include UPI and IMPS and allow electronic transfers between cash ledgers on the same PAN subject to no unpaid liabilities; codify interest computation on delayed tax and wrongful ITC utilisation; refine refund withholding procedures and documentary requirements for export of electricity; and amend multiple forms and tables accordingly.</description>
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