TaxTMI 
TaxTMI 
Notification to give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto 50 lakhs under the HPGST Act, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
...., 2019 No. EXN-F(10)-5/2019.-In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11, sub-section (1) of section 16 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the "said Act"), the Governor of Himachal Pradesh, on the recommendations of the Council, and on being satisfied that it is necessary in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....b-section (1) of section 10 of the said Act; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act; ( iv) who is not engaged in making any inter- State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Himachal Pradesh Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of notification No. 2/2019-State Tax (Rate) dated 07-03-2019 n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date ....