Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6

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..... SRO 430- In exercise of the powers conferred by section 128 of the Jammu Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu Kashmir Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:- (i) the registered persons whose return in FORM GSTR-3B of the Jammu Kashmir .....

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