waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B - SRO. 457 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 25 th October, 2017 SRO-457 .- 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 24 th October, 2017. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department