Amendment in Notification No. 29/2020 – State Tax, dated the 23rd June, 2020 - 36/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 36/2020-State Tax Shimla-2, the 14th July, 2020 No.EXN-F(10)-4/2020 .-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 amendments in the notification of the Government of Himachal Pradesh, No. 29/2020 State Tax, dated the 23rd June, 2020, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020 dated the 24th June, 2020. In the said notification, in the first paragraph, the following provisos shall be inserted, namely: Provided that, for taxpayers having an aggregate turnover of more than rupees 5 crore in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020: Provided further that, for taxpayers having an aggregate turnover of upto rupees five crore in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 14th day of July, 2020. . By order, JAGDISH CHANDER SHARMA, Principal Secretary (E T). Note: The principal notification number 29/2020 State Tax, dated 23rd June, 2020, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020 dated 24th June, 2020.