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    <title>Regarding Authorising the officers for the extension of time beyond three days in reference to clause 2(e) of circular No. 12-4/78-EXN-Tax-Part-(278/15D)/2018-13455-472 issued on 25th April, 2018.</title>
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    <description>Delegates authority under the Himachal Pradesh Goods and Services Tax Act, 2017 to officers of the rank of Joint Commissioner or above at Headquarter, Tax Audit and in zone jurisdictions to grant extensions of time beyond the three day period referenced in clause 2(e) of the GST circular dated 25 April 2018, by office order of the Commissioner dated 5 December 2018.</description>
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      <description>Delegates authority under the Himachal Pradesh Goods and Services Tax Act, 2017 to officers of the rank of Joint Commissioner or above at Headquarter, Tax Audit and in zone jurisdictions to grant extensions of time beyond the three day period referenced in clause 2(e) of the GST circular dated 25 April 2018, by office order of the Commissioner dated 5 December 2018.</description>
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