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 further amendment in the 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 30th January, 2018, namely:-

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

"Provided also 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 November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.".

2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019.

By Order

Sanjay Kundu

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note: The principal notification 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 30th January, 2018 and was subsequently amended by notification No. 75/2018-State Tax, dated 31-12-2018 published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-33/2018 dated 4th Jan., 2019.