TaxTMI 
TaxTMI 
Himachal Pradesh Goods and Services Tax (Amendment) Act, 2019
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....e inserted ; 3. Amendment of section 10.-In section 10 of the principal Act,- (a) in sub-section (1), after the second proviso, the following Explanation shall be inserted, namely :- "Explanation.-For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State." ; (b) in sub-section (2),- (i) in clause (d), the word "and" occurring at the end shall be omitted ; (ii) in clause (e), for the word and sign "Council :", the words and sign "Council ; and" shall be substituted ; and (iii) after clause (e), the following clause shall be inserted, namely :- "(f) he is neither a casual taxable person nor a non-resident taxable person :"; (c) after sub-section (2), the following sub-section shall be inserted, namely :- "(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose agg....
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....mining the tax payable by a person under this section, the expression "turnover in State" shall not include the value of following supplies, namely :- (i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act ; and (ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.'. 4. Amendment of section 22.-In 22 of the principal Act, in sub-section (1), at the end of second proviso, for the sign ".", the sign ":" shall be substituted and thereafter the following shall be inserted, namely :- "Provided further that the Government may, on the recommendation of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified. Explanation.-For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way ....
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...., specify in the said notification. (6D) The provisions of sub-section (6A) or sub-section (6B) or subsection (6C) shall not apply to such person or class of persons, as the Government may, on the recommendations of the Council, specify by notification. Explanation.-For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016).". 6. Insertion of section 31A.-After section 31 of the principal Act, the following section shall be inserted, namely :- "31A. Facility of digital payment to recipient.-The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.". 7. Amendment of section 39.-In section 39 of the principal Act,- (a) for sub-sections (1) and (2), the following sub-sections sha....
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....ing provisos shall be inserted, namely :- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein : Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". 9. Amendment of section 49.-In section 49 of the principal Act, after sub-section (9), the following sub-sections shall be inserted, namely :- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for Integrated tax, Central tax, State tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act. (11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as p....
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....ccount or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.". 13. Amendment of section 54.-In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted, namely :- "(8A) Where the Central Government has disbursed the refund of State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.". 14. Amendment of section 95.-In section 95 of the principal Act,- (a) in clause (a),- (i) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted ; and (ii) after the words and figures "of section 100", the words, figures and letter "or of section 101C of the Central Goods and Services Tax Act, 2017 (12 of 2017)" shall be inserted ; (b) in clause (d), the word "and" occurring at the end shall be omitted ; and (c) at the end of clause (e), for the sign ".", the sign and word "; and" shall be substituted and thereafter the following clause shall be inserted, namely :- "(f) 'National Appellate Authority' means the National AppellateA....
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....017)" shall be inserted. 19. Amendment of section 105.-In section 105 of the principal Act,- (a) for the marginal heading, the following marginal heading shall be substituted, namely :- "Powers of Authority, Appellate Authority and National Appellate Authority." ; (b) in sub-section (1), after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted ; and (c) in sub-section (2), after the words "Appellate Authority", wherever they occur, the words "or the National Appellate Authority" shall be inserted. 20. Amendment of section 106.-In section 106 of the principal Act,- (a) for the marginal heading, the following marginal heading shall be substituted, namely :- "Procedure of Authority, Appellate Authority and National Appellate Authority" ; and (b) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted. 21. Amendment of section 171.-In section 171 of the principal Act, after sub-section (3), the following sub-section shall be inserted, namely:- "(4) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the con....