Notify the registered persons having aggregate turnover of up to 1.5 crore rupees in the special procedure as mentioned below for furnishing the details of outward supply of goods or services. - 45/2019-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-22/2019 Dated: Shimla-2 the 01st November, 2019 Notification No. 45/2019-State Tax In exercise of the powers conferred by section 148 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 the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Himachal Pradesh Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl.No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 October, 2019 to December, 2019 31st January, 2020 2 January, 2020 to March, 2020 30th April, 2020 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette. By Order Sanjay Kundu Principal Secretary (E T) to the Government of Himachal Pradesh