Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 48/2019 – Central Tax dated 9th October, 2019 to waive off the amount of late fees payable for the months of July, 2019 and August, 2019 by the registered persons whose principal place of business is in the State of Jammu and Kashmir if the return in Form GSTR-1; GSTR-3B and GSTR-7 are furnished within due date as specified in the table below:
| Period for which return is to be filed | Form GSTR-1 (For taxpayers having aggregate turnover of more than Rs. 1.5 crore) | Form GSTR-3B | Form GSTR-7 |
| July, 2019 | On or before 11th October, 2019 | On or before 20th October, 2019 | On or before 10th October, 2019 |
| August, 2019 | On or before 11th October, 2019 | On or before 20th October, 2019 | On or before 10th October, 2019 |
For further details please refer the attached document.
Source: Central Board of Indirect Taxes & Customs
