Amendment in Notification No. 13/2017-State Tax dated the 30th June, 2017 - 18/2021-State Tax - Himachal Pradesh SGST

STATE TAXES AND EXCISE DEPARTMENT NOTIFICATION No. 18/2021-State Tax Shimla-2, the 27th July, 2021 No. EXN-F(10)-4/2021 .-In exercise of the powers conferred by sub-section (1) of section 50 of the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017), 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. 13/2017-State Tax dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017 dated 30-06-2017, namely:- In the said notification, in the first paragraph, in the first proviso,- (i) for the words, letter and figure required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax , the words liable to pay tax but fail to do so shall be substituted; (ii) in the Table, in column 4, in the heading, for the words Tax period , the words Month/Quarter shall be substituted; (iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely: - (1) (2) (3) (4) 4. Tax payers having an aggregate turnover of more than rupees 5 crores in the preceding financial year. 9 per cent for the first 15 days from the due date and 18 per cent thereafter. March, 2021, April, 2021 and May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39. Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter. March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter. April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter. May, 2021 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub- section (1) of section 39. Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter. March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter. April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter. May, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter. Quarter ending March, 2021. . 2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021. By order, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (ST E). Note: -The principal notification number 13/2017-State Tax, dated the 30th June, 2017, was published in the Gazette of Himachal Pradesh was last amended vide notification No. 08/2021-State Tax, dated the 14th June, 2021.