Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 93/2020-Central Tax

New Delhi, the 22nd December, 2020

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),
read with section 148 of the said Act, the Government, on the recommendations of the
Council, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017–
Central Tax, dated the 29th December, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1600(E), dated the 29th
December, 2017, namely :–
In the said notification, after the third proviso, the following proviso shall be inserted,
namely: –
“Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for
the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November,
2020 till the 31st day of December, 2020 shall stand waived for the registered person whose
principal place of business is in the Union Territory of Ladakh.”.

[F.No. CBEC-20/06/04/2020-GST]

(Pramod Kumar)
Director, Government of India

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