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 make the following amendments in notification of the Government of Himachal Pradesh No. 4/2018- State Tax, dated the 30th January, 2018, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-5/2018, dated the 23rd January, 2018, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.".

By Order

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note: The principal notification No. 4/2018-State Tax, dated 23rd January, 2018 was published in the Gazette of Himachal Pradesh vide number EXN-F(10)-5/2018, dated the 23rd January, 2018.