The Himachal Pradesh Excise and Taxation Department has published the Himachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2022. The Rules were notified on 21st December, 2022. They are intended to amend the Himachal Pradesh Goods and Services Tax Rules, 2017. These amended rules shall come into force on December 21, 2022.
The following has been amended namely: –
In FORM GSTR-9, which states “annual returns to be filed by taxpayers registered under GST” under the heading Instructions, in paragraph 7-
(A) for the figures, letters, and words “between April 2022 to September 2022”, the figures, letters, and words “of April 2022 to October 2022 filed up to 30th November 2022” shall be substituted.
(B) in the Table, in the second column, –
(I) against serial numbers 10 & 11, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 filed up to 30th November 2022” shall be substituted.
(II) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 up to 30th November 2022” shall be substituted.
(III) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 up to 30th November 2022” shall be substituted.
