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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 39 of Himachal Pradesh GST Act: Monthly Return Filing Rules for Registered Persons, Tax Deductors, and Special Categories</h1> Section 39 of the Himachal Pradesh Goods and Services Tax Act, 2017 mandates that registered persons, excluding certain categories, must electronically submit monthly returns detailing supplies, input tax credits, and taxes. Those under section 10 submit quarterly returns. Tax deductors under section 51 file monthly returns within ten days post-month-end. Input Service Distributors and non-resident taxable persons have specific timelines for return submission. The Commissioner can extend deadlines. Tax must be paid by the return's due date. Corrections to returns are allowed before specific deadlines, and filing is contingent on submission of previous period returns.