Notifies the respective date by which payment for the tax, as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the Jammu and Kashmir Goods and Services Tax Act, 2017

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....HMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT, JAMMU/SRINAGAR. Notification Jammu, the 7th of April, 2026 SO-95.- In exercise of the powers conferred by sub-section (1) of section 128A of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (the said Act), the Government, on the recommendations of the Council, hereby notifies the respective date specified in Column (3....

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....clause (c) of section 128A of the said Act, has been issued. 31-03-2025 2. Registered persons to whom a notice has been issued under sub-section (1) of section 74, in respect of the period referred to in Sub-Section (1) of Section 128A of the said Act, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority, or Appella....