In exercise of the powers conferred by sub-rule(5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Commissioner on the recommendations of the Council, specifies that the return for the month as specified in column(2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column(3) of the said Table, namely:-
Table
By order
Addl. Chief Secretary(E&T) to
the Government of Himachal Pradesh