The Government of Himachal Pradesh, on October 28, 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 has been stated: -
•The Government of Himachal Pradesh has amended Sections 15, 34 and 54 of the Himachal Pradesh Goods and Services Tax Act, 2017.
•The amendment permits post-supply discounts through credit notes, subject to reversal of the attributable Input Tax Credit (ITC) by the recipient in accordance with Section 34.
•It also enables the issuance of credit notes for such discounts and revises refund provisions relating to unutilised ITC, while providing an exception for refunds claimed on account of goods exported out of India with payment of tax.
The detailed notification is given in the document below.
[Notification No.: 19 of 2026]
