Amendment in Notification No. 13/2017-State Tax dated the 30th June, 2017

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..... the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017), 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 further amendments in the notification of the Government of Himachal Pradesh No. 13/2017-State Tax dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F .....

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..... d May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39. Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter. March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days, a .....

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..... 2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter. Quarter ending March, 2021.". 2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021. By order, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (ST&E). Note:-The principal notification number 13/2017-State Tax, da .....

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