Section 96(1)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017
(b)the applicant has furnished a valid return in FORM GSTR-3 [or FORM GSTR-3B, as case may be] [Inserted by Notification No. EXN-F(10)-17/2017, dated 24.7.2017 (w.e.f. 27.6.2017).];