Amendment in Notification No. 44/2019- State Tax, dated the 1st November, 2019 - 07/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 07/2020-State Tax Shimla-2, the 14th February, 2020 No. EXN-F(10)-23/2019.- In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Himachal Pradesh, No. 44/2019- State Tax, dated the 1st November, 2019, published in the Gazette Himachal Pradesh vide number EXN-F(10)-22/2019, dated the 4th November, 2019, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the State shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively. By order, SANJAY KUNDU, Principal Secretary (E T). Note.- The principal notification number 44/2019-State Tax, dated the 1st November, 2019 published in the Gazette of Himachal Pradesh vide EXN-F(10)-22/2019, dated the 4th November, 2019, and was last amended by notification No. 73/2019 State Tax, dated the 05th January, 2019 published in the Gazette of Himachal Pradesh vide number EXNF(10)-25/2019 on 06th January, 2019.