Notification No. 48/2019
Date: October 9, 2019
Subject: Amendment to Notification No. 41/2019–CT extending late fee waiver for additional periods and taxpayers in Jammu & Kashmir
Description:
This notification amends Notification No. 41/2019–Central Tax to extend the late fee waiver for delayed filing of GSTR-1, GSTR-7 and GSTR-3B for August 2019 and additional periods. It covers registered persons and TDS deductors in Jammu & Kashmir who filed returns within the extended timelines. The amendment further expands COVID-era and reorganisation-related relief.
Amendment:
This notification amends notification No. 41/2019