Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS - 44/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 44/2020-State Tax Shimla, 8th October, 2020 No. EXN-F(10)-4/2020-Vol-I. -In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with rule 3 of the Himachal Pradesh Goods and Services Tax (fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020-State Tax, dated the 26th September, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F( 10)-4/2020, dated the 26th September 2020, the Governor of Himachal Pradesh is pleased to appoint the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force. By order, Sd/- (JAGDISH CHANDER SHARMA), Principal Secretary (E T).