TaxTMI 
TaxTMI 
TaxTMI 
THE HIMACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018.
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.... provisions of this Ordinance shall come into force on such date as the Government may, by notification in the Rajpatra(e-Gazette) Himachal Pradesh, appoint:- Provided that different dates may be appointed for different provisions of this ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2.-In section 2 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),-- (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, signs and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in subsection (2) of section 171" shall be substituted; (b) In clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted; (c) in clause (17), for sub-clause (h), the following subclause shall be substituted, namely:- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; an....
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....uch rate", the words, signs and figures "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted; (ii) in the proviso, for the words "one crore rupees", the words "one crore and fifty lakh rupees" and for the sign ".", the sign ":" shall be substituted; and (iii) after the proviso, the following proviso shall be inserted, namely:-- "Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in a State in the preceding financial year or five lakh rupees, whichever is higher."; (b) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- "(a) save as provided in sub-section (1), he is not engaged in the supply of services;". 6. Amendment of section 12.- In section 12 of the principal Act, in sub-section (2), in clause (a), the words, signs and figure "sub-section (1) of " shall be omitted. 7. Amendment of section 13.- In section 13 of the principal Act, in sub-section (2), the words, signs an....
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.... shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; and (ii) where received by a taxable person engaged- (A) in the manufacture of such motor vehicles, vessels or aircraft; or (B) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both-(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employe....
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....ditions as may be prescribed.". 14. Amendment of section 29.-In section 29 of the principal Act,-- (a) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted; (b) in sub-section (1), in the end of clause (c) for the sign ".", the sign ":" shall be substituted and thereafter, the following new proviso shall be inserted, namely:- "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."; and (c) in sub-section (2), in the end of the proviso for the sign "." the sign ":" shall be substituted and thereafter the following proviso shall be inserted, namely:- "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.". 15. Amendment of section 34.- In section 34 of the principal Act,-- (a) in sub-section (1),-- (i) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted; and (ii) for t....
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...."in such form and manner as may be prescribed" shall be substituted; (ii) in the proviso, after the words "the end of the financial year", the words "to which such details pertain" shall be inserted. 18. Insertion of section 43A.-After section 43 of the principal Act, the following section shall be inserted, namely:- "43A. Procedure for furnishing return and availing input tax credit.-(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed. (3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under subsection (3) shall be....
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....roviso shall be inserted, namely:-- "Provided that the input tax credit on account of Union Territory Tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;". 21. Insertion of new sections 49A and 49B.-After section 49 of the principal Act, the following sections shall be inserted, namely:-- "49A. Utilisation of input tax credit subject to certain conditions.-Notwithstanding anything contained in section 49, the input tax credit on account of State Tax shall be utilised towards payment of integrated tax or State Tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. 49B. Order of utilisation of input tax credit.-Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case....