Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.

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....l.1.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. EXN-F(10)-32/2017 dated 23rd Oct., 2017, except as respects things done or omitted to be done before such supersess....