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of <h1>Jammu & Kashmir Amends GST Act, Waives Late Fee for GSTR-4 Submissions for FY 2021-22 from May to July 2022.</h1> The Government of Jammu and Kashmir has amended Notification No. SRO-15 dated 11th January 2018, under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment, effective from 5th July 2022, introduces a proviso waiving the late fee for delays in submitting FORM GSTR-4 for the financial year 2021-22. This waiver applies to delays occurring between 1st May 2022 and 28th July 2022. The changes have been made following the recommendations of the Council and are formalized by the Finance Department.
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