Amendment in Notification No. SRO-15 dated 11th January, 2018 - S.O. 400 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT JAMMU/SRINAGAR Notification Srinagar, the 22nd of August, 2022. SO-400 .-In exercise of the powers conferred by Section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following amendments in the Notification No. SRO-15 dated 11th January, 2018, namely :- The following proviso shall be 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 28th day of July, 2022 . This notification shall deem to have come into force w. e. f. 5th day of July, 2022. (Sd.) VIVEK BHARADWAJ, IAS, Financial Commissioner to Government (Additional Chief Secretary), Finance Department.