GST – States – EXN-F(10)-32/2017 – Dated:- 9-10-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION Shimla, the 9th October, 2017 No. EXN-F(10)-32/2017.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, as specified in column (2) of the Table below for the month of July,
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