The Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2018.

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..... (2) Save as otherwise provided, they shall come into force with retrospective effect from 18th April, 2018. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, - (i) in rule 89, for sub-rule (5), the following shall be substituted, namely:- "(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:- Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services. Explanation:- For the purposes of this sub-rule, the expressions - (a) "Net ITC" shall mean input tax credit availed on inputs during the relevant period ....

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....o as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers. (5) (a) The Committee shall meet as and when necessary, generally four times in a year; (b) the Committee shall meet at such time and place as the Chairman, or in his absence, the Vice-Chairman of the Committee may deem fit; (c) the meeting of the Committee shall be presided over by the Chairman, or in his absence, by the Vice-Chairman; (d) the meeting of the Committee shall be called, after giving at least ten days' notice in writing to every member; (e) the notice of the meeting of the....

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....nts to submit a periodical report, indicating proper utilisation of the grant; (h) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (i) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of the nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; (j) to identify beneficial and safe sectors, where investments out of Fund may be made, and make recommendations, accordingly; (k) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; (l) to make guidelines for the ....

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....e; (iv) village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes; (v) an educational or research institution incorporated by an Act of Parliament or the Legislature of a State or Union Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and (vi) a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986(68 of 1986), who applies for reimbursement of legal expenses incurred ....

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....or future correspondence 5. Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled) 6. Reference number of cancellation order 7. Date of cancellation order 8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government Sr. GSTIN Invoice/Bill of Entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods /plant and machinery Unit Quantity Code (UQC) Qty Value (As adjusted by debit/credit note) Input tax credit/Tax payable (whichever ....

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...._______________________________________ Designation/Status ____________________________ Date - dd/mm/yyyy Instructions: 1. This form is not required to be filed by taxpayers or persons who are registered as :- (i) Input Service Distributors; (ii) Persons paying tax under section 10; (iii) Non-resident taxable person; (iv) Persons required to deduct tax at source under section 51; and (v) Persons required to collect tax at source under section 52. 2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed. 3. Following points need to be taken care of while providing details of stock at Sl. No.8: (i) where the tax invo....