State Government, recommendations of the Council, waives the amount of late fee referred to in section 47 of the HPGST Act

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..... Notification No. 7/2023-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 waive off the amount of late fee referred to in section 47 of the said Act in respect of the return to be .....

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..... on territory. 2. Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. Provided that for the registered persons .....

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