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Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022 - 19/2022-State Tax - Himachal Pradesh SGST

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..... mencement. - (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of October, 2022. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely:- “(h) being a registered person required to file return under subse .....

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Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022 - 19/2022-State Tax - Himachal Pradesh SGST

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..... yable on reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to subsection( 2) of section 16, shall pay an amount equal to the input tax credit availed in respect of such supply along with interest payable thereon under section 50, while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty .....

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Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022 - 19/2022-State Tax - Himachal Pradesh SGST

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..... ords, letters and figure, “and shall be furnished in FORM GSTR- 2”, the words, letters and figure, “ and the balance amount of input tax credit shall be reversed in FORM GSTR-3B” shall be substituted; (c) clause (d) shall be omitted; 6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words, letters and figure, “at 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 f .....

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Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022 - 19/2022-State Tax - Himachal Pradesh SGST

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..... ond proviso, for the words “Provided further that”, the words “Provided that” shall be substituted; (d) in the third proviso, for the words “Provided also that”, the words “Provided further that” shall be substituted; 13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, “FORM GSTR-3 or FORM GSTR-3B, as the case may be”, the letters and figure, “FORM GSTR- 3B” shall be substituted; 14. FORM G .....

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Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2022 - 19/2022-State Tax - Himachal Pradesh SGST

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