ln exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No: V of 2017), the Jammu and Kashmir Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.

This notification shall deemed to be came into force w.e.f. 1st September, 2017.

By Order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary, IAS

Principal Secretary to Government

Finance Department