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 amendments in the notification of the Government of Himachal Pradesh No. 76/2018-State Tax dated the 31st December, 2018, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-33/2018 dated 01.01.2019, namely:-
In the said notification, after the seventh proviso, the following proviso shall be inserted, namely:-
"Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-
Table
(2)
(3)
(4)
2.
3.
2. This notification shall be deemed to have come into force with effect from the 20th day of April, 2021.
By Order
(Jagdish Chander Sharma)
Addl. Chief Secretary (E&T) to the
Government of Himachal Pradesh