Seeks to extend period to pass order under Section 54(7) of HPGST Act - 46/2020-State Tax - Himachal Pradesh SGST
Extract
..... EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 46/2020-State Tax Shimla-2, the 12th November, 2020 No. EXN-F(10)-15/2020.-In exercise of the powers conferred by section 168A of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (here .....
..... -section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen day .....