Seeks to amend Notification No. 13/2017–State Tax, dated the 30th June, 2017

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..... ection (1) of Section 50 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), 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 amendment in notification of the Government of Himachal Pradesh, No.13/2017 State Tax, dated the 3 .....

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..... amely:- TABLE Sl. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate turnov .....

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..... 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3 rd day .....

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