Himachal Pradesh Goods and Services Tax (second Amendment) Rules, 2024

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.... 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 Ta....

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....der sub-rule (4), whichever is earlier: Provided that every application made under sub-rule (4) by a person. other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and to is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photog....

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....following clause shall be inserted, namely: - "(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or"; (ii) in sub-rule (2), in the proviso, after clause (a), the following clause shal....