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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....ers 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 Goods and Services Tax Rules, 2017 for....