Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138E] [Entire Act] State of Himachal Pradesh - Subsection Section 138E(a) in Himachal Pradesh Goods and Services Tax Rules, 2017 (a)being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or
