Amendment in Notification No. 4/2018– State Tax, dated the 30th January, 2018 - 53/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 53/2020-State Tax Shimla-2, the 6th October, 2020 No. EXN-F(10)-15/2020 .-In exercise of the powers conferred by Section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendment in the notification of the Government of Himachal Pradesh, No. 4/2018 State Tax, dated the 30th January, 2018, published in the Gazette of Himachal Pradesh vide number EXNF(10)-5/2018, dated the 30th January, 2018, namely:- In the said notification, for the fourth proviso, the following proviso shall be substituted, namely:- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . By order, JAGDISH CHANDER SHAMRA, Principal Secretary (E T).