In 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 State 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 months of August and September, 2017 by the due date.
This notification shall come into force w.e.f 24th October, 2017.
By order of the Government of Jammu and Kashmir.
Sd/-
(Navin K. Choudhary) IAS
Principal Secretary to Government
Finance Department