Amendment in Notification No. SRO-33 dated 23-01-2018 - S.R.O-71 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT Notification Jammu, the 22nd of January, 2019. S.R.O-71. 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 makes the following amendments in Notification SRO-33 dated 23-01-2018, namely :- after the proviso, the following shall be added as 2nd proviso, namely :- Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in Form GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details in Form GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. . This notification shall come into force w. e. f. 31st of December, 2019. By order of the Government of Jammu and Kashmir. (Sd.) NAVIN K. CHOUDHARY, IAS, Principal Secretary to the Government.