Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2025.

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....ection 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. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2025.   &nbsp....

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....ially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the....