Amendment in Notification No. 29/2020–State Tax, dated the 23rd June, 2020 - 54/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 54/2020-State Tax Shimla-2, the 6th October, 2020 No. EXN-F(10)-15/2020 .-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 further 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, namely:- In the said notification, in the first paragraph, after the second proviso, the following proviso shall be inserted, namely:- Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3rd day of October, 2020. . By order, JAGDISH CHANDER SHARMA, Principal Secretary (E T).