Modification of the notifications of the Government of Himachal Pradesh, No. 35/2020-State Tax, dated the 23rd June, 2020, and No. 14/2021-State Tax, dated the 15th June, 2021, dated the 21st June, 2021

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..... o. 13/2022-State Tax Shimla-2, the 22nd July, 2022 No. EXN-F(10)-5/2022 .-In exercise of the powers conferred by Section 168A of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act) read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in partial modification of the notifications of the Government .....

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..... from the 1 st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation under sub-section (10) of Section 73 of the said Act for issuance of order under sub-section (9) of Section 73 of the said Act, for recovery of erroneous refund; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limit .....

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