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The Central Board of Indirect Taxes and Customshaswaived thefee payable on late filing of GSTR-4 for the registered persons whose principal place of business is in the Union Territory of Ladakh, from 1st November 2020to 31st December 2020. Read the official notification below: MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 22nd December, 2020 No. 93/2020-Central Tax G.S.R. 785(E).In exercise of the powers conferred
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FAQ :
Registered persons whose principal place of business is in the Union Territory of Ladakh benefit from this waiver.
The waiver covers the period from 1st November 2020 until 31st December 2020.
This waiver is for the late filing of FORM GSTR-4.
The waiver applies to the late fee payable for the Financial Year 2019-20.
The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC).
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