In exercise of the powers conferred by sub-section (1) of section 44 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), and in supersession of notification No. 15/2020 - State Tax, dated 23rd June, 2020, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2020, dated 24th June, 2020 except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till the 31st December, 2020.

By Order

Jagdish Chander Sharma,

Principal Secretary (E&T) to the

Government of Himachal Pradesh