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Himachal Pradesh Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019

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....Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be pres....

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....nd Services Tax Act, 2017, the Governor of Himachal Pradesh, on recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely:-- 1. Short title.--This Order may be called the Himachal Pradesh Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019. 2. For the Explanation in section 44 of the Himachal Pradesh Goods and Services Tax Act, 201....