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of <h1>Himachal Pradesh GST Act 2017: Late Fee Waiver Extended for Tax Returns; Varies by Turnover, Filing Date and Month.</h1> The notification amends a previous notification regarding the Himachal Pradesh Goods and Services Tax Act, 2017. It introduces changes to the late fee waiver provisions for registered taxpayers. For taxpayers with an aggregate turnover above five crores, the late fee for March to May 2021 is waived for 15 days from the due date. For those with a turnover up to five crores, the waiver varies from 30 to 60 days depending on the month. Additionally, late fees for returns from July 2017 to April 2021 are waived if filed by August 31, 2021, with specific fee limits for nil returns and different turnover categories.
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