Seeks to amend Notification No. 76/2018–State Tax, dated the 31st December, 2018

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..... tion 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following amendment in the notification of the Government of Himachal Pradesh, No. 76/2018 State Tax, dated the 31 st Decem .....

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..... Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is f .....

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..... March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020. . 2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020. By order, Jagdis .....

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