Waiver the late fee payable the return in FORM GSTR-3B. - EXN-F(10)-14/2018-22/2018-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-14/2018 Dated: Shimla-2 25th May, 2018 Notification No.22/2018-State Tax In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017: Provided that such registered person have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st of May, 2018. By order, Jagdish Chander Sharma Principal Secretary (E T) to the Government of Himachal Pradesh