Seeks to insert proviso in Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4 - 93/2020 - Central GST (CGST)
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Late fee waiver for delayed GSTR-4 filings grants relief to Ladakh-registered taxpayers for specified period. The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2019-20 for the period from 1 November 2020 to 31 December 2020, applicable only to registered persons whose principal place of business is in the Union Territory of Ladakh, by further amending Notification No. 73/2017 Central Tax under the statutory powers vested in the Government.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-4 filings grants relief to Ladakh-registered taxpayers for specified period.
The notification inserts a proviso waiving the late fee for delay in furnishing FORM GSTR-4 for Financial Year 2019-20 for the period from 1 November 2020 to 31 December 2020, applicable only to registered persons whose principal place of business is in the Union Territory of Ladakh, by further amending Notification No. 73/2017 Central Tax under the statutory powers vested in the Government.
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