The Government of Himachal Pradesh on July 22, 2022 has issued amendment to Notification No. 21/2019-State Tax dated May 30, 2019 which specifies “Special procedure to be followed by class of registered persons for furnishing of return and payment of tax”
The following has been amended namely: -
• In the Second Paragraph which specifies “Statement shall be furnished every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08” the following proviso has been inserted namely: -
“Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022 till the 31st day of July, 2022.”
[Notification No. 11/2022-State Tax]
