In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), 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. 21/2019- State Tax, dated the 30th May, 2019, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2019, dated the 03rd June, 2019, namely:-

In the said notification,-

(i) in the second paragraph, the following proviso shall be inserted, namely: -"

Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Himachal Pradesh Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.";

(ii) in the third paragraph, the following proviso shall be inserted, namely: -

"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Himachal Pradesh Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.".

By Order

Jagdish Chander Sharma

Principal Secretary (E&T) to the

Government of Himachal Pradesh