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 Rs. 50 lakhs under the HPGST Act, 2017
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.... Shimla-2, the 7th March, 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 t....
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....or below; (ii) who is not eligible to pay tax under sub-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....
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....r shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax 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, n....
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....tion.-For the purposes of this notification, the expression "first supplies of goods or services or both" shall, for the 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 payab....