In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR- 3B for the month of July, 2017 by the due date.

This notification shall come into force with retrospective effect from 1st September, 2017.

By order

Additional Chief Secretary (E&T) to the

Government of Himachal Pradesh