Section 21(b) in Himachal Pradesh Goods and Services Tax Rules, 2017
(b)[ issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or [Substituted by Notification No. EXN-F(10)-14/2017-Loose, dated 30.6.2017 (w.e.f. 27.6.2017).]
