Notification No. 93/2020
Date: December 22, 2020
Subject: Waiver of late fee for GSTR-4 for FY 2019-20 in UT of Ladakh
Description:
Late fee payable for delayed filing of FORM GSTR-4 for FY 2019-20 is waived for registered persons whose principal place of business is in the UT of Ladakh for the specified period. The relief is issued under Sections 128 and 148.
Amendment:
This notification amends notification No. 73/2017