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of <h1>Himachal Pradesh GST: New Quarterly Return Option Allows 35% Tax Payment in First Two Months of Quarter.</h1> The Himachal Pradesh Excise and Taxation Department issued a notification detailing a special procedure for registered taxpayers under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective January 1, 2021, taxpayers opting for quarterly returns can pay 35% of their tax liability in the first or second month of the quarter. This payment is made by depositing the amount in the electronic cash ledger, based on the previous quarter's tax liability. No deposit is required if the electronic cash or credit ledger balance covers the tax liability or if there is no tax liability. Eligibility requires filing returns for the complete preceding tax period.
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