Extends the time limit for furnishing the details or return, GSTR-1, GSTR-2, GSTR-3.

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....n 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-....