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, for the fourth proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-

Table

By Order

Jagdish Chander Shamra

Principal Secretary (E&T) to the

Government of Himachal Pradesh