Section 129(6) in Himachal Pradesh Goods and Services Tax Rules, 2017
(6)The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing Committee or within such extended period not exceeding a further period of three months for reasons to be recorded in writing [as may be allowed by the Authority] [Substituted 'as allowed by the Standing Committee' by Notification No. EXN-F(10)-14/2018, dated 27.3.2018 (w.e.f. 27.6.2017).] and, upon completion of the investigation, furnish to the Authority a report of its findings, along with the relevant records.
