Seeks to amend Notification No.21/2019- State Tax, dated the 30th May, 2019 - 12/2020-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 12/2020-State Tax Shimla-2, the 23rd June, 2020 No.EXN-F(10)-4/2020.- In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Himachal Pradesh, No. 21/2019- State Tax, dated the 30th May, 2019, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2019, dated the 3rd June, 2019, namely:- In the said notification, in paragraph 2, the following proviso shall be inserted, namely: Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such tax payers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. By order, Jagdish Chander Sharma, Principal Secretary (E T) .