Seeks to amend Notification No. 35/2020-State Tax, dated the 23rd day of June, 2020 - 47/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 47/2020-State Tax Shimla-2, the 12th November, 2020 No. EXN-F(10)-15/2020 .-In exercise of the powers conferred by section 168A 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 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Governor, Himachal Pradesh on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Himachal Pradesh, No. 35/2020-State Tax, dated the 23rd day of June, 2020, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020 dated the 24th day of June, 2020, namely:- In the said notification, in the first paragraph, in clause (ii), for the proviso, the following proviso shall be substituted, namely:- Provided that where an e-way bill has been generated under rule 138 of the Himachal Pradesh Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of June, 2020. . 2. This notification shall come into force with effect from the 31st day of May, 2020. By order, Sd/- Secretary (E T). Note:- The principal notification No. 35/2020-State Tax, dated the 23rd June, 2020 was published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020 dated the 24th June, 2020 and was last amended by notification No. 40/2020-State Tax, dated the 14th July, 2020, published in the Gazette vide number EXN-F(10)-4/2020, dated the 14th July, 2020.