Much awaited change in CST Rules. Cancellation of CST Form (C/D etc.) Permissible beyond six months.- (CST RULES AMENDMENT, FEB 2026)

The Government of Himachal Pradesh has brought an important amendment in Rule 6B, of  HP  CST Rules , 1970, whereby now cancellation and re-issuance to  statutory forms would be possible subject to compounding of  delay and payment of penalty of Rs. 50,000/- or 0.1%  of  value of fresh form, whichever is higher. Earlier,  cancellation and re-issuance of  statutory forms was not permissible after expiry of 6 months from date of issue causing hardship to genuine tax payers .

Source : Notification No. EXN-D(6)-3/2024 Dated 18.02.2026 ( HP Tax)