The Government of Himachal Pradesh on September 01, 2026, issued the Himachal Pradesh Goods and Services Tax (Amendment) Act, 2026 to further amend the Himachal Pradesh Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 15, in sub-section (3), for clause (b), the following clause shall be substituted, namely:—
“(b) after the supply has been effected, if for such discount, a credit note has been issued by the supplier and input tax credit as is attributable to such discount has been reversed by the recipient of the supply, in accordance with the provisions of section 34.”.
• In section 34 of the principal Act, in sub-section (1), after the words “both supplied are found to be deficient”, the words, signs, letter and figures “or where a discount referred to in clause (b) of sub-section (3) of section 15 is given” shall be inserted.
• In section 54 of the principal Act,-
(a) in sub-section (6), after the words “supply of goods or services or both”, the words, signs and figures “or of unutilized input tax credit allowed under clause (ii) of the first proviso to sub-section (3)” shall be inserted; and
(b) in sub-section (14), after the words, signs and figures “sub-section (5) or subsection (6)”, the signs and words “, other than cases where refund of tax is claimed on account of goods exported out of India with payment of tax,” shall be inserted.
[Bill No. 14 of 2026]
