Amendment in Notification No. 73/2017-State Tax, dated the 16th January, 2018 - 67/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 67/2020-State Tax Shimla-2, the 6th October, 2020 No. EXN-F(10)-17/2020 .-In exercise of the powers conferred by Section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh No. 73/2017-State Tax, dated the 16th January, 2018, published in the Gazette of Himachal Pradesh vide number EXNF(10)-44/2017, dated the 20th January, 2018, namely : In the said notification, after the second proviso, the following proviso shall be inserted, namely: Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2019 to 31st day of October, 2020. . By order, Sd/- (JAGDISH CHANDER SHARMA), Principal Secretary (E T).