The Finance Department, Jammu and Kashmir on July 24, 2023, issued a notification to waive the amount of late fees, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from April 01, 2023, to June 30, 2023.
This shall come into force on March 31, 2023.
[Notification No. G.O.Ms.No.219]