Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 registered persons having aggregate turnover of more than 1.5 crore rupees. - 46/2019-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-22/2019 Dated: Shimla-2 the 1st November, 2019 Notification No. 46/2019-State Tax In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Himachal Pradesh Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2019 to March, 2020 till the eleventh day of the month succeeding such month. 2. 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