Himachal Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2019
ORDER No. 1/2019-State Tax Dated:- 13-2-2019 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
GOVERNMENT OF HIMACHAL PRADESH
EXCISE AND TAXATION DEPARTMENT
ORDER/ No. 1/2019-State Tax
Shimla-2 the 13th February, 2019
No. EXN-F(10)-33/2018.-WHEREAS, sub-section (1) of Section 10 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-
(i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-s
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of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of Section 10;
NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the Himachal Pradesh Goods and Services Tax Act, 2017 and in supersession of the Himachal Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017-State Tax, dated the 15th November, 2017, published in the Gazette of Himachal Pradesh, vide No. EXN-F(10)- 39/2017, dated the 18th November, 2017, except as respects things done or omitted to be done before such supersession, the State Government, on recommendations o
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