Amendment in Notification SRO No. 33 dated 23rd January, 2018 - S.O. 267 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Srinagar, the 25th August, 2020. S.O. 267. 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 Government, on the recommendations of the Council, hereby makes the following further amendment in the Notification SRO No. 33 dated 23rd January, 2018, namely :- In the said notification, for the fourth proviso, the following proviso shall be substituted, namely :- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table :- Table Sl. No. Month/ Quarter Dates 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . This notification shall deemed to have come into force w. e. f. 24-06.2020. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Financial Commissioner to the Government, Finance Department.