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        GST - States

        Corrigendum - Notification No. 74/2018-State Tax dated the 31st December, 2018, - EXN-F(10)-33/2018 - Himachal Pradesh SGST

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        Amendment to Rule 138E updates third proviso to refer to Commissioner of Central Tax instead of State Tax. The third proviso to Rule 138E in Notification No. 74/2018-State Tax is amended by substituting the words 'Commissioner of State Tax' with 'Commissioner of Central Tax', as effected by the Himachal Pradesh Excise and Taxation Department corrigendum dated 15th December 2020.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to Rule 138E updates third proviso to refer to Commissioner of Central Tax instead of State Tax.

                                The third proviso to Rule 138E in Notification No. 74/2018-State Tax is amended by substituting the words "Commissioner of State Tax" with "Commissioner of Central Tax", as effected by the Himachal Pradesh Excise and Taxation Department corrigendum dated 15th December 2020.


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