The Finance department, Jammu and Kashmir on June 30, 2022 has issued amendment in the Notification No. SRO 15, dated January 11, 2018 which specify “waiving the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-4 by the due date”. This has come into force on May 26, 2022.
The following has been amended namely: -
• The third Proviso has been inserted namely: -
“Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022”
[Notification No. SO 319]
