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. 73/2017-State Tax, dated the 16th January, 2018, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-44/2017, dated the 20th January, 2018, namely:-

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

"Provided further 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 return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return 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

Foot Note: The principal notification 73/2017-State Tax, dated the 16th January, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-44/2017, dated the 20th January, 2017.