Notification No. 47/2018-State Tax, No.EXN-F(10)-24/2018-Loose, Dated: 11th September, 2018

In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Governor of Himachal Pradesh on the recommendations of the Council, is pleased to make the following further amendments in notification number 34/2018 - State Tax dated 9th August, 2018 published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-24/2018 dated the 9th August, 2018, namely:-

2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 - State Tax dated 6th August, 2018 published in the Gazette of Himachal Pradesh vide EXN-F(10)-24/2018 dated the 6th August, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.".

By Order,

(Jagdish Chander Sharma)

Principal Secretary (E&T)to the

Government of Himachal Pradesh

Note: The principal notification number 34/2018 State Tax dated 9th August, 2018 published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-24/2018 on 9th August, 2017.