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<h1>Nagaland Govt Waives Late Fee for FORM GSTR-4 Filing for FY 2019-20 in Ladakh from Nov-Dec 2020.</h1> The Government of Nagaland, exercising powers under the Nagaland Goods and Services Tax Act, 2017, has amended a previous notification to waive the late fee for filing FORM GSTR-4 for the financial year 2019-20. This waiver applies to registered persons whose principal place of business is in the Union Territory of Ladakh. The waiver covers delays in filing from November 1, 2020, to December 31, 2020.