Seeks to extend the due date for FORM GSTR-1 - 83/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 83/2020-State Tax Shimla-2, the 14th December, 2020 No. EXN-F(10)-14/2020. -In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Himachal Pradesh No. 74/2020-State Tax, dated the 26th November, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-3/2020 dated, the 2nd December, 2020 and notification of the Government of Himachal Pradesh No. 75/2020-State Tax, dated the 26th November, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-3/2020 dated, the 2nd December, 2020, except as respects things done or omitted to be done before such supersession, the Governor of Himachal Pradesh, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of Section 39 of the said Act, shall be extended till the thirteenth day of month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. By Order, Sd/- (JAGDISH CHANDER SHARMA), Principal Secretary (E T).