Amendment in Notification No. 15/2018–Tax, dated the 11th January, 2018 - S.O. 379 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT JAMMU/SRINAGAR. Notification Srinagar, the 24th of July, 2023. SO-379 . 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) (hereinafter referred to as the said Act), the Government on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Jammu and Kashmir, the Finance Department, SRO GST No. 15/2018 Tax, dated the 11th January, 2018, namely : In the said notification, after the sixth proviso, the following proviso shall be inserted, namely : Provided also that the amount of late fee payable under Section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial Years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. . This notification shall deemed to have come into force w. e. f. 31st day of March, 2023. By order of the Government of Jammu and Kashmir. (Sd.) SANTOSH D. VAIDYA, IAS, Principal Secretary to the Government, Finance Department.