Amendment in Notification No. 83/2020-State Tax, dated the 14th December, 2020 - 12/2021-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT Notification No. 12/2021-State Tax Shimla-2, the 14th June, 2021 No. EXN-F(10)-4/2021 .-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), the Governor of Himachal Pradesh on the recommendations of the Council, is pleased to make the following amendment in the notification of the Government of Himachal Pradesh No. 83/2020-State Tax, dated the 14th December, 2020, published in the Gazette of Himachal Pradesh vide number EXM-F(10)-14/2020, dated 18-12-2020, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely :- Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period. . By order, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (E T).