Amendment in Notification No. 73/2017-State Tax dated the 16th January, 2018 - 21/2021-State Tax - Himachal Pradesh SGST

STATE TAXES AND EXCISE DEPARTMENT NOTIFICATION No. 21/2021-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 further amendments in the notification of the Government of Himachal Pradesh No. 73/2017-State Tax dated the 16th January, 2018, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-43/2017 dated 20th 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 financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived.- (i) which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . By order, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (ST E). Note :-The principal notification number 73/2017-State Tax, dated the 16th January, 2018, was published in the Gazette of Himachal Pradesh and was last amended vide notification No. 67/2020-State Tax, dated the 6th October, 2020.