In exercise of the powers conferred by section 128 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 section 148 of the said Act, the Governor of Himachal Pradesh, on the recommendations of the Council, is please to make the following further amendments in the notification of the Government of Himachal pradesh, No. 76/2018-State Tax, dated the 31st December, 2018, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-33/2018, dated the 4th January, 2019, namely:-

In the said notification, after the third proviso, the following provisos shall be inserted, namely:-

" Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil:

Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil.".

2. This notification shall be deemed to have come into effect from the 25th day of June, 2020.

By Order

(Jagdish Chander Sharma)

Principal Secretary (E&T) to the

Government of Himachal Pradesh

Note: The principal notification No. 76/2018-State Tax, dated 31st December, 2018 was published in the Gazette of Himachal Pradesh vide notification No. EXN-F(10)-33/2018, dated the 4th January, 2019 and was last amended vide notification No. 52/2020- State Tax, dated the 6th October 2020 published vide number EXN-F(10)-15/2020 dated the 08th October, 2020.