In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to hereby 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 (Sixth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, -
(i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:-
" (1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Number, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.";
(ii) in rule 138C, after sub-rule(1), the following proviso shall be inserted, namely:-
"Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for
recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.";
(iii) in rule 142, in sub-rule(5), after the words and figures "of section 76", the words and figures "or section 129 or section 130" shall be inserted;
(iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:-
"FORM GST ENR-02
[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having the same PAN]
2. Details of registrations having the same PAN
3. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
By order,
Jagdish Chander Sharma,
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note:- The principal rules were published in Rajparta, Himachal Pradesh, vide notification No. EXN-F(10)-13/2017, dated the 27th June, 2017, vide number EXN-F(10)-13/2017, dated 29thJune, 2017 and last amended vide Notification number 26/2018-State Tax dated 15th June, 2018 published in the Rajparta, Himachal Pradesh on 21st June, 2018 vide No.EXN-F(10)-5/2018, dated 15th June, 2018.
Corrigendum No.EXN-F(10)-5/2018 Dated 10th June, 2019
In the Government of Himachal Pradesh Notification No.28/2018-State Tax dated 3rd July, 2018 published in Rajptra, Himachal Pradesh (e-gazette) on 4th July, 2018 vide even number, the word and figures "in rule 138" appearing at page No.2940 in clause (ii) of para No.2 shall be read as " in rule 138C" .