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 GST Council, hereby makes the following further amendments in the notification of the Government of Himachal Pradesh No. 73/2017-State Tax, dated the 16th January 2018, published in the e-Gazette of Himachal Pradesh vide number EXN-F(10)-43/2017, dated 20th January, 2018, namely:-

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

"Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022."

By Order

(Subhasish Panda)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh