GST – States – 04/2018-State Tax – Dated:- 31-12-2018 – 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 it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner
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