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waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B

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....nd Kashmir SGST<br>Jammu & Kashmir SGST<br>Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 25th October, 2017 SRO-457 .- In exercise of t....