In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-State Tax, dated the 15th November, 2017, published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-20/2016-Vol.1, dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under subsection (4) of section 39 of the said Act read with rule 65 of the Himachal Pradesh Goods and Services Tax Rules, 2017, for the months of July, 2017 to February, 2018, till the 31st day of March, 2018.

2. This notification shall be deemed to have come into force with effect from the 23rd day of January, 2018.

By Order,

(Jagdish Chander Sharma)

Principal Secretary (E&T) to the

Government of Himachal Pradesh