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TMI BlogThe Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act."; (iii) in rule 46, with effect from 1st July, 2017, for the third proviso, the following proviso shall be substituted, namely:- "Provided also that in the case of the export of goods or services, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be substituted; (vi) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word "sub-section", the word "clause" shall be substituted; (vii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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