State-specific compliance
GST Returns — GSTR-1, GSTR-3B & Annual Return in Himachal Pradesh
How GST Returns — GSTR-1, GSTR-3B & Annual Return applies to a business operating in Himachal Pradesh, with state-specific authority, citations and current deadlines.
Definition
GST Returns — GSTR-1, GSTR-3B & Annual Return as it applies to businesses operating in Himachal Pradesh. Monthly/quarterly GSTR-1 (outward supplies) + GSTR-3B (summary + tax) + annual GSTR-9. Yarn/fabric is taxed at 5% (with conditions); inverted duty structure refund is a recurring working-capital lever for weavers.
- SourceCGST Act, 2017 + CGST Rules, 2017 — Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)gst.gov.in
What it means in practice
GST Returns — GSTR-1, GSTR-3B & Annual Return is a central regulation that applies uniformly across India, including Himachal Pradesh. In Himachal Pradesh, the day-to-day administering authority and the office where filings are submitted will be the Himachal Pradesh State GST Department alongside the central jurisdictional CGST officer.
GSTR-3B for April 2026 due 20 May 2026 — first urgency anchor for the demo timeline.
- SourceCGST Act, 2017 + CGST Rules, 2017 — Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)gst.gov.in
Does GST Returns — GSTR-1, GSTR-3B & Annual Return apply to your business in Himachal Pradesh?
Deadlines and penalty
Cadence: monthly — next action: 2026-05-20
Penalty for default: Late fee Rs 50/day (Rs 20/day for nil returns); interest @18% p.a. on tax dues.
Citations
- SourceCGST Act, 2017 + CGST Rules, 2017 — Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)gst.gov.in