Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2020.

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.... of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely: - 1. Short Title and commencement.- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Tenth Amend....

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....days from the submission of the application in Part B of FORM GST REG-01 under sub rule (4), whichever is earlier.".  3. In the said rules, in rule 9, with effect from 21st August, 2020,-  (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-  "Provided that where a person, other than a person notified under sub section (6D)....

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.... a person notified under sub section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.";  (iii) in sub-rule (4), for the word, "shall", the word "may....

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....cases where a person does not opt for authentication of Aadhaar number; or  (d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.".  4. In the said rules, in rule 25, with effect from 21....