Himachal Pradesh Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018
04/2018-State Tax Dated:- 31-12-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
GOVERNMENT OF HIMACHAL PRADESH
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION No. 4/2018-State Tax
Shimla-2, the 31st December, 2018
No. EXN-F(10)-33/2018.-WHEREAS, sub-section (4) of section 52 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through
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Himachal Pradesh Goods and Services Tax Act, 2017, the Governor of Himachal Pradesh, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title.This Order may be called the Himachal Pradesh Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018.
2. In section 52 of the Himachal Pradesh Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:
“Explanation.-For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.”.
By order,
Sd/-
(JAGDISH CHANDER SHARMA),
Principal Secret
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