THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 8/2021-State Tax, No. EXN-F(10)-4/2021, Dated, 14th June, 2021.

In exercise of the powers conferred by sub-section (1) of section 50 of the Himachal Pradesh Goods and Services Tax Act, 2017(10 of 2017), read with section 148 of the said Act, 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. 13/2017-State Tax dated the 30th June, 2017, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-14/2017 dated 30.06.2017, namely:-

(i) In the said notification, in the first paragraph, in the first proviso, in the Table after Sr. No. 3, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)
"4.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	9 per cent for the first 15 days from the due date and 18 per cent thereafter	March, 2021, April 2021
5.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March, 2021, April 2021
6.	Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	March, 2021, April 2021
7.	Taxpayers who are liable to furnish the return as specified under subsection (2) of section 39	Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter	Quarter ending March, 2021.".

2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (E&T)

to the Government of Himachal Pradesh