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(b) in Himachal Pradesh Goods and Services Tax Rules, 2017 (b)being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:
