Notification No. 48/2019
Date: October 9, 2019
Subject: Extension and waiver of late fee for GST returns for taxpayers in Jammu and Kashmir
Description:
Amends Notification No. 41/2019–Central Tax to extend timelines for waiver of late fee. Allows late fee waiver for delayed filing of GSTR-1, GSTR-3B and GSTR-7 for July and August 2019 for taxpayers in Jammu and Kashmir, subject to revised filing dates specified in the notification.
Previous Notification: Notification No. 41/2019–Central Tax dated 31.08.2019
Effective Date: 09.10.2019