The Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.

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....al Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of p....

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....of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.";               (iii) in rule 46, with effect from 1st July, 2017, for the third provi....

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....ect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the ....

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....ties, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person."; (v) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be substitu....