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

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.... 128 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 make the following further amendments in the notification of the Government of Himachal Pradesh No. 76/2018-State Tax dated the 31st December, 2018, published in the Gazette of ....

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.... Sixty days from the due date of furnishing return. April, 2021 Forty-five days from the due date of furnishing return. May, 2021 Thirty days from the due date of furnishing return. 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to subsection (1) of section 39. ....

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....es for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or qu....