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 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 03.06.2019, namely:-

In the said notification, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely:-

"Provided further 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, 2021, upto the 31st day of May, 2021.".

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

By Order

(Jagdish Chander Sharma)

Addl. Chief Secretary (E&T)

to the Government of Himachal Pradesh