TaxTMI 
TaxTMI 
Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022
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....d by section 164 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 (Sec....
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....ords, letters and figure, ", and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person" shall be omitted; (b) in sub-rule (4), in clause (b), after the words, "the details of", the words, "input tax credit in respect of" shall be inserted; 4. In rule 37 of the said rules,- (a) for sub-rules (1) and (2), the following sub-rules shall be substitu....
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....Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; ....
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....t the invoice level in FORM GSTR-2 and" shall be omitted; 7. In rule 43 of the said rules, in sub-rule (1), the words, letters and figure, "FORM GSTR-2 and" at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words "auto-drafted", the words "auto-generated" shall be substituted; 9. rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of th....