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of <h1>Himachal Pradesh lowers monetary threshold for state tax notification from Rs. 100 crore to Rs. 50 crore, effective April 1, 2021.</h1> The Himachal Pradesh Excise and Taxation Department issued Notification No. 5/2021-State Tax, amending Notification No. 13/2020-State Tax dated June 23, 2020. Effective April 1, 2021, the amendment changes the monetary threshold in the notification from 'one hundred crore rupees' to 'fifty crore rupees.' This amendment is made under the authority of sub-rule (4) of Rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017, following the recommendations of the Council.
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