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of <h1>Jammu & Kashmir waives late fee over Rs. 500 for GSTR-10 filed between April 1 and June 30, 2023.</h1> The Government of Jammu and Kashmir has issued a notification waiving the late fee exceeding five hundred rupees for registered persons who failed to submit their final return in FORM GSTR-10 by the due date. This waiver applies to those who submitted the return between April 1, 2023, and June 30, 2023, under the Jammu and Kashmir Goods and Services Tax Act, 2017. The notification is effective retrospectively from March 31, 2023, following the recommendations of the Council.
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