TMI BlogHimachal Pradesh Goods and Services Tax (Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) , the Governor of Himachal Pradesh is pleased to make the following rules 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 (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. ; (f) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation as notified by the Board in this behalf. shall be substituted; (h) in Form GST CMP-04 , in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- 5. Category of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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