In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Himachal Pradesh, No.11/2020- State Tax, dated the 23rd June, 2020 published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020 dated 24th June, 2020 namely:-

In the said notification:-

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

"Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP.";

(ii) for the paragraph 2, with effect from the 21 March, 2020, the following paragraph shall be substituted, namely: -

"2. Registration.- The said class of persons shall, with effect from the date of

appointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later:"

By order

Jagdish Chander Sharma,

Principal Secretary (E&T) to the

Government of Himachal Pradesh