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of <h1>Himachal Pradesh Explains 3% State Tax Option for Small Businesses Under Notification 2/2019-ST(R); Deadline 30th April 2019.</h1> The circular from the Himachal Pradesh Excise and Taxation Department clarifies the exercise of the option to pay a 3% state tax under notification No. 2/2019-ST(R) dated 07.03.2019. It specifies that registered persons with an annual turnover of fifty lakh rupees or below can opt for this tax rate by filing the necessary forms by 30th April 2019. New registrants can indicate their choice during registration. This option applies to all business locations under the same PAN and is effective from the financial year's start or the registration date. The circular is effective from 05.04.2019.
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