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[Cites 0, Cited by 0] [Section 158(3)] [Section 158] [Entire Act]

State of Himachal Pradesh - Subsection

Section 158(3)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017

(b)the taxable person has not been allowed to make payment in instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017;