TMI BlogAmendment in Notification SRO No. 478 dated 24th November, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council hereby makes the following further amendments in the Notification SRO No. 478 dated 24th November, 2017, namely :- (i) In the second proviso, for the Table, the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 5 th day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 1st day of July, 2020 to 30th day of September, 2020 : Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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