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, on the recommendations of the Council, is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-

1. (1) Theses Rules may be called the Himachal Pradesh and Services Tax (Second Amendment) Rules, 2021.

(2) These rules 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, in rule 26 in sub- rule(1), after the third proviso, the following proviso shall be inserted, namely:-

" Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GST-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC)."

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (E&T) to the

Government of Himachal Pradesh