Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2020 - 38/2020-STATE TAX - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 38/2020-STATE TAX Shimla-2, the 26th September, 2020 No. EXN-F(10)-4/2020 .-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor, Himachal Pradesh, on the recommendations of the Council, hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be insterted, namely:- Provided further that a registered person registered under the provisions of the Companies Act, 2013(18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30 th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC). . 3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely:- 67A. Manner of furnishing of return by short messaging service facility. - Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. Explanation .-For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B . . By order, JAGDISH CHANDER SHARMA, Principal Secretary (E T) Note .-The principal Notification No. 3/2017-State Tax, dated the 27th June, 2017, was published in the Gazette of Himachal Pradesh, Notification No. EXN-F(10)-13/2017 dated 29 June 2017 and last amended vide notification No. 30/2020 - State Tax, dated the 14th July, 2020, published in Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020 dated the 16th July, 2020.