Amendment in Notification No. 76/2018-State Tax, dated the 31st December, 2018,

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....tion 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal pradesh, No. 76/2018-State Tax, dated the 31s....

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....e taxpayers where the total amount of state tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the tota....