In exercise of the powers conferred by sub-section (1), sub-section (3) and subsection (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection (1) of section 16 and section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, being satisfied that it is necessary in the public interest so to do, on the recommendations of the GST Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh No. 11/2017-State Tax (Rate), dated the 30th June, 2017, published in the e-Gazette of Himachal Pradesh, vide number EXN-F(10)-14/2017-Loose dated the 30th June, 2017, namely:-

In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:-

"Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:

Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.".

By Order

(Bharat Khera)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh