Amendment in Notification No. 73/2017- State Tax, dated the 16th January, 2018 - 02/2023-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh State Taxes and Excise Department No. EXN-F(10)-5/2023 Dated: Shimla-2, the 10.04 2023. Notification No. 2/2023-State Tax In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter 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. 73/2017- State Tax, dated the 16th January, 2018, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-43/2017, dated the 20th January, 2018, namely:- In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. By Order (Bharat Khera) Pr. Secretary (ST E) to the Government of Himachal Pradesh