Seeks to notify special procedure for making payment of 35% as tax liability in first two month

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....48 read with sub-section (7) of Section 39 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify that the registered persons, notified under proviso to sub-section (1) of Section 39 of the said Act, who have opted to furnish a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quart....