jkti=] fgekpy izns'k

fgekpy izns'k jkT; 'kklu }kjk izdkf'kr

eaxyokj] 30 tuojh] 2018@10 ek?k] 1939

fgekpy izns'k ljdkj

[Authoritative English text of this Department Notification No. EXN-F(10)-5/2018 dated

30-01-2018 as required under clause (3) of article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 3/2018-State Tax

Shimla-2, the 30^th January, 2018

No.EXN-F(10)-5/2018.—In exercise of the powers conferred by section 164 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal

226&jkti=@2017&30&01&2018

¼10221½

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Pradesh hereby makes the following rules further to amend the Himachal Pradesh Goods and

Services Tax Rules, 2017, namely:—

(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second

Amendment) Rules, 2018.

(2) Save as otherwise provided, they shall be deemed to have come into force from 23rd

day of January, 2018.

2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,-

(i) in rule 3, in sub-rule (3A), for the words “ninety days”, the words “one hundred and

eighty days” shall be substituted;

(ii) with effect from 1st January, 2018, in rule 7, in the Table,

(a) in Sl. No.1, in column number (3), for the words "one per cent.", the words "half

per cent. of the turnover in the State or Union territory" shall be substituted;

(b) in Sl. No.2, in column number (3), for the words "two and a half per cent.", the

words "two and a half per cent. of the turnover in the State or Union territory"

shall be substituted;

per cent. of the turnover of taxable supplies of goods in the State or Union

territory" shall be substituted;

(iii) in rule 20, the proviso shall be omitted;

(iv) in rule 24, in sub-rule (4), for the figures, letters and word “31st December, 2017”, the

figures, letters and word “31st March, 2018” shall be substituted;

(v) after rule 31, the following rule shall be inserted, namely:—

“31A. Value of supply in case of lottery, betting, gambling and horse racing.—(1)

Notwithstanding anything contained in the provisions of this Chapter, the value in

respect of supplies specified below shall be determined in the manner provided

hereinafter.

(2) (a) The value of supply of lottery run by State Governments shall be deemed to be

100/112 of the face value of ticket or of the price as notified in the Official Gazette by the

organising State, whichever is higher.

(b) The value of supply of lottery authorised by State Governments shall be deemed to be

100/128 of the face value of ticket or of the price as notified in the Official Gazette by the

organising State, whichever is higher.

Explanation:– For the purposes of this sub-rule, the expressions-

(a) "lottery run by State Governments" means a lottery not allowed to be sold

in any State other than the organizing State;

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(b) “lottery authorised by State Governments” means a lottery which is authorised to be

sold in State(s) other than the organising State also; and

of rule 2 of the Lotteries (Regulation) Rules, 2010.

(3) The value of supply of actionable claim in the form of chance to win in betting,

gambling or horse racing in a race club shall be 100% of the face value of the bet or the amount

paid into the totalisator.”;

(vi) in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be

substituted, namely:—

“Explanation:—For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate

value of exempt supplies shall exclude:—

(a) the value of supply of services specified in the notification of the Government of India

in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate),

dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II,

Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017;

(b) the value of services by way of accepting deposits, extending loans or advances in so

far as the consideration is represented by way of interest or discount, except in case of

a banking company or a financial institution including a non-banking financial

company, engaged in supplying services by way of accepting deposits, extending loans

or advances; and

customs station of clearance in India to a place outside India.”;

(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-

“(1A)(a) A registered person, having the same PAN and State code as an Input Service

Distributor, may issue an invoice or, as the case may be, a credit or debit note to

transfer the credit of common input services to the Input Service Distributor, which

shall contain the following details:—

(i) name, address and Goods and Services Tax Identification Number of the

registered person having the same PAN and same State code as the Input Service

Distributor;

(ii) a consecutive serial number not exceeding sixteen characters, in one or multiple

series, containing alphabets or numerals or special characters - hyphen or dash

and slash symbolised as , “-” and “/” respectively, and any combination thereof,

unique for a financial year;

(iii) date of its issue;

(iv) Goods and Services Tax Identification Number of supplier of common service and

original invoice number whose credit is sought to be transferred to the Input Service

Distributor;

10224

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(v) name, address and Goods and Services Tax Identification Number of the Input Service

Distributor;

(vi) taxable value, rate and amount of the credit to be transferred; and

(vii) signature or digital signature of the registered person or his authorised representative.

(b) The taxable value in the invoice issued under clause (a) shall be the same as the

value of the common services.”;

(viii)after rule 55, the following rule shall be inserted, namely:-

“55A. Tax Invoice or bill of supply to accompany transport of goods.—The

person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of

supply issued in accordance with the provisions of rules 46, 46A or 49, in a case where

such person is not required to carry an e-way bill under these rules.”;

(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B),

the following sub-rules shall be substituted, namely:—

“(4A) In the case of supplies received on which the supplier has availed the benefit of

notification No. 48/2017-State Tax dated the 20th November, 2017 published in the

Gazette of Himachal Pradesh, vide number No. EXN-F(10)-40/2017 dated the 21^st

November, 2017, refund of input tax credit, availed in respect of other inputs or input

services used in making zero-rated supply of goods or services or both, shall be

granted.

(4B) In the case of supplies received on which the supplier has availed the benefit of

notification No. 40/2017-State Tax (Rate) dated the 20th November, 2017 published in

the Gazette of Himachal Pradesh vide number EXN-F(10)-40/2017 dated the 21^st

November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23^rd

October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-

section (i), vide number G.S.R 1321(E) dated the 23rd October, 2017 or notification

No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the

13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide

number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input

tax credit, availed in respect of inputs received under the said notifications for export

of goods and the input tax credit availed in respect of other inputs or input services to

the extent used in making such export of goods, shall be granted.”

(x) with effect from 23rd October, 2017, in rule 96,

(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods”

shall be substituted;

(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant

export invoices in respect of export of goods” shall be substituted;

the claim for refund”, the words “the system designated by the Customs or the

10225

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proper officer of Customs, as the case may be, shall process the claim of refund in

respect of export of goods ” shall be substituted;

(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-

“(9) The application for refund of integrated tax paid on the services exported out

of India shall be filed in FORM GST RFD-01 and shall be dealt with in

accordance with the provisions of rule 89”.

(10) The persons claiming refund of integrated tax paid on exports of goods or

services should not have received supplies on which the supplier has availed the

benefit of notification No. 48/2017-State Tax dated the 20^th November, 2017

published in the Gazette of Himachal Pradesh, vide number No. EXN-F(10)-40/2017

dated the 21^st November, 2017 notification No. 40/2017-State Tax (Rate) dated the

20^th November, 2017 published in the Gazette of Himachal Pradesh vide number

EXN-F(10)-40/2017 dated the 21^st November, 2017 or notification No.41/2017-

Itegrated Tax(Rate) dated the 23^rd October, 2017 published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1321(E) dated

the 23^rd October, 2017 notification No.78/2017-Customs dated the 13^th October,

2017 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section

(i), vide number G.S.R. 1272(E) dated the 13^th October, 2017 or notification

No.79/2017- Customs dated the 13^th October, 2017 published in the Gazette of

India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 1299 (E)

dated the 13^th October, 2017,";

(xi) with effect from 1^st February, 2018, for rule 138, the following rule shall be

substituted, namely:-

“138. Information to be furnished prior to commencement of movement of goods and

generation of e-way bill.- (1) Every registered person who causes movement of goods of

consignment value exceeding fifty thousand rupees—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods as

specified in Part A of FORM GST EWB-01, electronically, on the common portal along with

such other information as may be required at the common portal and a unique number will be

generated on the said portal:

Provided that where goods are sent by a principal located in one State to a job worker

located in any other State, the e-way bill shall be generated by the principal irrespective of the

value of the consignment:

Provided further that where handicraft goods are transported from one State to another by a

person who has been exempted from the requirement of obtaining registration under clauses (i) and

(ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of

the consignment.

Explanation 1.–For the purposes of this rule, the expression “handicraft goods” has the

meaning as assigned to it in the notification No. EXN-F(10)-34/2017 dated 9^th October, 2017

10226

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published in the Gazette of Himachal Pradesh vide number EXN-F(10)-34/2017 dated 23^rd

October, 2017 as amended from time to time.

Explanation 2.-For the purposes of this rule, the consignment value of goods shall be the

value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of

supply or a delivery challan, as the case may be, issued in respect of the said consignment and also

includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the

document.

(2) Where the goods are transported by the registered person as a consignor or the recipient

of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air

or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01

electronically on the common portal after furnishing information in Part B of FORM GST

EWB-01:

Provided that where the goods are transported by railways or by air or vessel, the e-way bill

shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on

the common portal, the-

(a) information in Part B of FORM GST EWB-01; and

(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill

of Lading, as the case may be.

(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over

to a transporter for transportation by road, the registered person shall furnish the information

relating to the transporter on the common portal and the e-way bill shall be generated by the

transporter on the said portal on the basis of the information furnished by the registered person in

Part A of FORM GST EWB-01:

Provided that the registered person or, the transporter, as the case may be may, at his option,

generate and carry the e-way bill even if the value of the consignment is less than fifty thousand

rupees:

Provided further that where the movement is caused by an unregistered person either in his

own conveyance or a hired one or through a transporter, he or the transporter may, at their option,

generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in

this rule:

Provided also that where the goods are transported for a distance of less than ten kilometers

within the State or Union territory from the place of business of the consignor to the place of

business of the transporter for further transportation, the supplier or the recipient, or as the case

may be, the transporter may not furnish the details of conveyance in Part B of FORM GST

EWB-01.

Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an

unregistered supplier to a recipient who is registered, the movement shall be said to be caused by

such recipient if the recipient is known at the time of commencement of the movement of goods.

Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the

information in Part-B of FORM GST EWB-01 has been furnished except in the case of

movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5).

10227

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(4) Upon generation of the e-way bill on the common portal, a unique e-way bill

number (EBN) shall be made available to the supplier, the recipient and the transporter on the

common portal.

(5) Where the goods are transferred from one conveyance to another, the consigner or the

recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter

shall, before such transfer and further movement of goods, update the details of conveyance in the

e-way bill on the common portal in FORM GST EWB-01:

Provided that where the goods are transported for a distance of less than ten kilometers

within the State or Union territory from the place of business of the transporter finally to the place

of business of the consignee, the details of conveyance may not be updated in the e-way bill.

(5A) The consignor or the recipient, who has furnished the information in Part-A of

FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered

or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further

movement of consignment:

Provided that once the details of the conveyance have been updated by the transporter in

Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished

the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill

number to another transporter.

(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),

where multiple consignments are intended to be transported in one conveyance, the transporter may

indicate the serial number of e-way bills generated in respect of each such consignment

electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may

be generated by him on the said common portal prior to the movement of goods.

(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in

accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is

more than fifty thousand rupees, the transporter shall generate FORM GST EWB-1 on the basis of

invoice or bill of supply or delivery challan, as the case may be, and may also generate a

consolidated e-way bill in FORM GST EWB-2 on the common portal prior to the movement of

goods:

Provided that where the goods to be transported are supplied through an e-commerce

operator, the information in Part A of FORM GST EWB-01 may be furnished by such e-

commerce operator.

(8) The information furnished in Part A of FORM GST EWB-01 shall be made available

to the registered supplier on the common portal who may utilize the same for furnishing details in

FORM GSTR-1:

Provided that when the information has been furnished by an unregistered supplier or an

unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile

number or the e-mail is available.

(9) Where an e-way bill has been generated under this rule, but goods are either not

transported or are not transported as per the details furnished in the e-way bill, the e-way bill may

be cancelled electronically on the common portal, within 24 hours of generation of the e-way bill:

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Provided that an e-way bill cannot be cancelled if it has been verified in transit in

accordance with the provisions of rule 138B:

Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours

for updation of Part B of FORM GST EWB-01.

(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for

the period as mentioned in column (3) of the Table below from the relevant date, for the distance,

within the country, the goods have to be transported, as mentioned in column (2) of the said Table:-

Table

Sl.

No.

Distance

Validity period

(1)

(2)

(3)

Upto 100 km.

One day

For every 100 km. or part thereof thereafter

One additional day:

Provided that the Commissioner may, by notification, extend the validity period of e-way

bill for certain categories of goods as may be specified therein:

Provided further that where, under circumstances of an exceptional nature, the goods cannot

be transported within the validity period of the e-way bill, the transporter may generate another

e-way bill after updating the details in Part B of FORM GST EWB-01.

Explanation.—For the purposes of this rule, the “relevant date” shall mean the date on

which the e-way bill has been generated and the period of validity shall be counted from the time

at which the e-way bill has been generated and each day shall be counted as twenty-four hours.

(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-

(a) supplier, if registered, where the information in Part A of FORM GST EWB-01

has been furnished by the recipient or the transporter ; or

(b) recipient, if registered, where the information in Part A of FORM GST EWB

01 has been furnished by the supplier or the transporter,

on the common portal, and the supplier or the recipient, as the case may be, shall communicate his

acceptance or rejection of the consignment covered by the e-way bill.

(12) Where the person to whom the information specified in sub-rule (11) has been made

available does not communicate his acceptance or rejection within seventy two hours of the details

being made available to him on the common portal, it shall be deemed that he has accepted the said

details.

(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services

Tax Rules of any State shall be valid in every State and Union territory.

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be

generated—

(a) where the goods being transported are specified in Annexure;

10229

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(b) where the goods are being transported by a non-motorised conveyance;

land customs station to an inland container depot or a container freight station for

clearance by Customs;

(d) in respect of movement of such goods and within such areas in the State as the

Commissioner

State

Tax,

consultation

with

the

Principal

Chief

Commissioner/Chief Commissioner of Central tax, may notify;

(e) where the goods, other than de-oiled cake, being transported are specified in the

Schedule appended to notification No. 2/2017- STATE TAX (RATE) dated the 30^th

June, 2017 published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-

14/2017-Loose dated the 30th June, 2017 as amended from time to time;

(f) where the goods being transported are alcoholic liquor for human consumption,

petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural

gas or aviation turbine fuel; and

(g) where the goods being transported are treated as no supply under Schedule III of the

Act.

Explanation. -The facility of generation and cancellation of e-way bill may also be made

available through SMS.

ANNEXURE

[(See rule 138 (14)]

No.

Description of Goods

(1)

(2)

Liquefied petroleum gas for supply to household and non

domestic exempted category (NDEC) customers

Kerosene oil sold under PDS

Postal baggage transported by Department of Posts

Natural or cultured pearls and precious or semi-precious

stones; precious metals and metals clad with precious metal

(Chapter 71)

Jewellery, goldsmiths’ and silversmiths’ wares and other

articles (Chapter 71)

Currency

Used personal and household effects

Coral, unworked (0508) and worked coral (9601)”;

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(xii) with effect from 1^st February, 2018, in rule 138A, in sub-rule (5), for the words

“Notwithstanding anything contained”, the words “Notwithstanding anything contained in” shall be

substituted;

(xiii) with effect from 1^st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for

the words “carried out by any”, the words “carried out by any other” shall be substituted;

(xiv) in FORM GST RFD-01A,

(a) after Statement 1A, the following Statements shall be inserted, namely:-

“Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr.

No.

Invoice details

Integrated tax

Cess

BRC/

FIRC

Integrate

d tax and

cess

involved

debit

note,

any

Integrated

tax

and

cess

involved

credit

note,

any

Net

Integrate

d tax and

cess

(6+7+10

- 11)

No. Date Value Taxable

value

Amt.

No. Date

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr.

No.

Invoice details

Goods/

Services

(G/S)

Shipping bill/ Bill of

export

EGM

Details

BRC/

FIRC

No.

Date

Value

Port code No.

Date Ref

No.

Date No.

Date

”;

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(b) after Statement 3A, the following Statement shall be inserted, namely:-

“Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN

recipient

Invoice details

Shipping

bill/

Bill

of export/

Endorsed

invoice by

SEZ

Integrated Tax Cess Integrated

tax

and

cess

involved

debit

note,

any

Integrated

tax

and

cess

involved

credit

note,

any

Net

Integrated

tax

and

cess

(8+9+10–

11)

No. Date Value No. Date

Taxable

Value

Amt.

”;

(xv) with effect from 1^st February, 2018, for FORM GST EWB-01 and FORM GST

EWB-02, the following forms shall be substituted, namely:-

“FORM GST EWB-01

(See rule 138)

E-Way Bill

E-Way Bill No.

E-Way Bill date :

Generator :

Valid from :

Valid until :

PART-A

A.1

GSTIN of Supplier

A.2

GSTIN of Recipient

A.3

Place of Delivery

A.4

Document Number

A.5

Document Date

A.6

Value of Goods

10232

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A.7

HSN Code

A.8

Reason for Transportation

PART-B

B.1

Vehicle Number for Road

B.2

Transport Document Number

Notes:

1. HSN Code in column A. 7 shall be indicated at minimum two digit level for taxpayers

having annual turnover upto five crore rupees in the preceding financial year and at four

digit level for taxpayers having annual turnover above five crore rupees in the preceding

financial year.

2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of

Entry.

3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number

or Airway Bill Number or Bill of Lading Number.

4. Place of Delivery shall indicate the PIN Code of place of delivery.

5. Reason for Transportation shall be chosen from one of the following:-

Code

Description

Supply

Export or Import

Job Work

SKD or CKD

Recipient not known

Line Sales

Sales Return

Exhibition or fairs

For own use

Others

FORM GST EWB-02

(See rule 138)

Consolidated E-Way Bill

Consolidated E-Way Bill No. :

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Consolidated E-Way Bill Date :

Generator

Vehicle Number :

Number

E-Way

Bills

E-Way Bill Number

”;

(xvi) with effect from 1^st February, 2018, in FORM GST EWB-03, for the letters “UT”,

at both places where they occur, the words “Union territory” shall be substituted;

(xvii) with effect from 1^st February, 2018, in FORM GST INV-01, for the letters “UT”,

the words “Union territory” shall be substituted.

By order,

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T).

Note:—The principal rules were published in the Gazette of Himachal Pradesh, vide

notification No. EXN-F(10)-13/2017, dated the 27th June, 2017, published vide number No. EXN

F(10)-13/2017, dated the 29th June, 2017 and last amended vide notification No. 75/2017-State

Tax, dated the 16th January, 2018, published vide number EXN-F(10)-44/2017 dated the 20th

January, 2017.

_______

[Authoritative English text of this Department Notification No.EXN-F(10)-5/2018 dated 30/01/2018

as required under clause (3) of article 348 of the Constitution of India].

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 4/ 2018-State Tax

Shimla-2, the 30^th January, 2018

No.EXN-F(10)-5/2018.—In exercise of the powers conferred by section 128 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification

referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the

Council, is pleased to waive the amount of late fee payable by any registered person for failure to

furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date

10234

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under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every

day during which such failure continues:

Provided that where there are no outward supplies in any month/quarter, the amount of late

fee payable by such registered person for failure to furnish the said details by the due date under

section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten

rupees for every day during which such failure continues.

This notification shall be deemed to have come into force with effect from the 23^rd day

of January, 2018.

By order,

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T).

_________

[Authoritative English text of this Department Notification No.EXN-F(10)-5/2018 dated 30/01/2018

as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 5/ 2018-State Tax

Shimla-2, the 30^th January, 2018

No.EXN-F(10)-5/2018.—In exercise of the powers conferred by section 128 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification

referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the

Council, is pleased to waive the amount of late fee payable by any registered person for failure to

furnish the return in FORM GSTR-5 by the due date under section 47 of the said Act, which is in

excess of an amount of twenty-five rupees for every day during which such failure continues:

Provided that where the total amount of state tax payable in the said return is nil, the amount

of late fee payable by such registered person for failure to furnish the said return by the due date

under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of

ten rupees for every day during which such failure continues.

This notification shall be deemed to have come into force with effect from the 23^rd day

of January, 2018.

By order,

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T).

_________

[Authoritative English text of this Department Notification No.EXN-F(10)-5/2018 dated 30/01/2018

as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 6/ 2018-State Tax

Shimla-2, the 30th January, 2018

No.EXN-F(10)-5/2018.—In exercise of the powers conferred by section 128 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification

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jkti=] fgekpy izns'k] 30 tuojh] 2018@10 ek?k] 1939

referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the

Council, is pleased to waive the amount of late fee payable by any registered person for failure to

furnish the return in FORM GSTR-5A by the due date under section 47 of the said Act, which is in

excess of an amount of twenty-five rupees for every day during which such failure continues:

Provided that where the total amount of integrated tax payable in the said return is nil, the

amount of late fee payable by such registered person for failure to furnish the said return by the due

date under section 47 of the said Act shall stand waived to the extent which is in excess of an

amount of ten rupees for every day during which such failure continues.

2. This notification shall be deemed to have come into force with effect from the 23^rd day

of January, 2018.

By order,

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T).

_________

[Authoritative English text of this Department Notification No.EXN-F(10)-5/2018 dated 30/01/2018

as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 7/ 2018-State Tax

Shimla-2, the 30^th January, 2018

No.EXN-F(10)-5/2018.—In exercise of the powers conferred by section 128 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification

referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the

Council, is pleased to waive the amount of late fee payable by any registered person for failure to

furnish the return in FORM GSTR-6 by the due date under section 47 of the said Act, which is in

excess of an amount of twenty-five rupees for every day during which such failure continues:

2. This notification shall be deemed to have come into force with effect from the 23rd

day of January, 2018.

By order,

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T).

_________

[Authoritative English text of this Department Notification No.EXN-F(10)-5/2018 dated 30/01/2018

as required under clause (3) of article 348 of the Constitution of India]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 8/ 2018-State Tax

Shimla-2, the 30th January, 2018

No.EXN-F(10)-5/201.—In exercise of the powers conferred by sub-section (6) of section

39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017)

(hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-State Tax,

10236

jkti=] fgekpy izns'k] 30 tuojh] 2018@10 ek?k] 1939

dated the 15th November, 2017, published in the Gazette of Himachal Pradesh vide No. EXN

F(10)-20/2016-Vol.1, dated the 15th November, 2017, except as respects things done or omitted to

be done before such supersession, the Commissioner hereby extends the time limit for furnishing

the return by an Input Service Distributor in FORM GSTR-6 under subsection (4) of section 39 of

the said Act read with rule 65 of the Himachal Pradesh Goods and Services Tax Rules, 2017, for

the months of July, 2017 to February, 2018, till the 31st day of March, 2018.

This notification shall be deemed to have come into force with effect from the 23^rd day

of January, 2018.

By order,

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T).

_________

[Authoritative English text of this Department Notification No.EXN-F(10)-5/2018 dated 30/01/2018

as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 9/ 2018-State Tax

Shimla-2, the 30th January, 2018

No.EXN-F(10)-5/2018.—In exercise of the powers conferred by section 146 of the

Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and in supersession of the

notification No. 4/2017 – State Tax dated 24th June, 2017, published in the Gazette of Himachal

Pradesh, vide number EXN-F(10)- 13/2017, dated the 24th June, 2017, except as respects things

done or omitted to be done before such supersession, the Governor of Himachal Pradesh hereby

notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating

registration, payment of tax, furnishing of returns and computation and settlement of integrated tax

and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for

furnishing electronic way bill.

Explanation.—

(1) For the purposes of this notification, “www.gst.gov.in” means the website managed by

the Goods and Services Tax Network, a company incorporated under the provisions of

section 8 of the Companies Act, 2013 (18 of 2013); and

(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the website

managed by the National Informatics Centre, Ministry of Electronics & Information

Technology, Government of India.

This notification shall be deemed to have come into force with effect from the 16th day

of January, 2018.

By order,

(JAGDISH CHANDER SHARMA),

Principal Secretary (E&T).

Note:—The principal notification No. 4/2017-State Tax, dated the 24th June, 2017 was

published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-13/2017, dated the 24^th

June, 2017.

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