Amendment in Notification No. . 4/2018-State Tax dated the 30th January, 2018 - 20/2021-State Tax - Himachal Pradesh SGST

STATE TAXES AND EXCISE DEPARTMENT NOTIFICATION No. 20/2021-State Tax Shimla-2, the 27th July, 2021 No. EXN-F(10)-4/2021. -In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017)(hereafter in this notification referred to as 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. 4/2018-State Tax dated the 30th January, 2018, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-5/2018 dated 30th January, 2018, namely:- In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:- Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: - Table Sl. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under Sl. No.1 One thousand rupees 3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No.1 Two thousand and five hundred rupees . By order, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (ST E). Note:- The principal notification number 76/2018-State Tax, dated the 31st December, 2018, was published in the Gazette of Himachal Pradesh and was last amended vide notification No. 09/2021-State Tax, dated the 14th June, 2021.