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<h1>Jammu and Kashmir GST Amendment: Late Fee Waiver for GSTR-4 Filers u/s 47 for Specific Periods.</h1> The Government of Jammu and Kashmir has amended Notification No. 15/2018-Tax under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment introduces a proviso waiving late fees exceeding two hundred and fifty rupees under Section 47 of the Act for registered persons who did not file their GSTR-4 returns on time for specified periods but submitted them between April 1, 2023, and June 30, 2023. The waiver is complete if no state tax is payable in the return. This amendment is effective from March 31, 2023.