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<h1>Himachal Pradesh GST Update: Special Tax Procedures for Certain Taxpayers Under Notification 21/2019; Key Forms and Deadlines.</h1> The Government of Himachal Pradesh, under the Himachal Pradesh Goods and Services Tax Act, 2017, has issued Notification No. 21/2019-State Tax, mandating registered taxpayers benefiting from Notification No. 02/2019 to follow a special procedure for tax returns and payments. These taxpayers must submit a quarterly statement in FORM GST CMP-08 by the 18th of the month following each quarter and an annual return in FORM GSTR-4 by April 30th of the subsequent financial year. Compliance with these forms fulfills the requirements of sections 37 and 39 of the Act for those availing the notification benefits.