The Jammu and Kashmir government on Tuesday waived the late fee paid under section 47 of Jammu and Kashmir Goods and Services Act for some taxpayers.
As per the order issued from the office of principal secretary Finance department Navin K Choudhary, “On the recommendations of State Administrative Council (SAC), late fee paid under JKGST Act has been waived for some taxpayers, which include registered persons whose return for the month of October was submitted but not filed on the common portal after generation of application reference number, persons who have filed return for the period of October to December 2017 by due date but late fee was erroneously levied on common portal, and input service distributors who paid late fee for filing submission of return for any tax period between January 1, 2018 to January 23, 2018,” the order states.