Seeks to waive the late fee for FORM GSTR-3B - SRO 242 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 30th May, 2018 SRO 242 - 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 failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017: Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31 st day of May, 2018. This notification shall be deemed to have come into force w.e.f 14 th day of May, 2018. By order of the Government of Jammu Kashmir. (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department