Waiver the amount of late fee payable furnish the return in FORM GSTR-3B

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..... ed 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 waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 3B for the month of October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of t .....

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