In exercise of the powers conferred by section 168A of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendment in the notifications of the Government of Himachal Pradesh, No. 35/2020-State Tax, dated the 23rd June, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-4/2020, dated the 24th June, 2020, namely:-

In the said notification, in the first paragraph, in clause (i), after the following first proviso, the following proviso shall be inserted, namely:-

"Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020 and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of October, 2020.".

By Order,

Secretary (E&T) to the

Government of Himachal Pradesh.

Note:-The principal notification No. 35/2020-State Tax, dated the 23rd June, 2020 was published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020 dated the 24th June, 2020.