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Amendment in Notification No. 76/2018–State Tax, dated the 31st December, 2018 - 52/2020-State Tax - Himachal Pradesh SGST

Extract

..... nment of Himachal Pradesh, No. 76/2018-State Tax, dated the 31st December, 2018, published in the Gazette of Himachal Pradesh, vide number EXNF(10)- 33/2018, dated the 4th January, 2018, namely:- In the said notification,- (i) in the third proviso, for the Table, the following Table shall be substituted, namely:- “Table S. No. (1) Class of registered persons (2) Tax period (3) Condition (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial ye .....

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Amendment in Notification No. 76/2018 State Tax, dated the 31st December, 2018 - 52/2020-State Tax - Himachal Pradesh SGST

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..... er section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax per .....

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Amendment in Notification No. 76/2018 State Tax, dated the 31st December, 2018 - 52/2020-State Tax - Himachal Pradesh SGST

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