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of <h1>Himachal Pradesh GST Update: Changes to Tax Liability, Payment Periods, and Interest Rates Effective April 18, 2021.</h1> Notification No. 18/2021-State Tax amends the previous Notification No. 13/2017-State Tax under the Himachal Pradesh Goods and Services Tax Act, 2017. The amendments include changes to the wording regarding tax liability and the substitution of 'Tax period' with 'Month/Quarter' in the table headings. Specific interest rates for late payment of taxes are outlined for taxpayers with turnovers above and below five crores, applicable for March, April, and May 2021. The notification is effective from April 18, 2021, as ordered by the Additional Chief Secretary of State Taxes and Excise.
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