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<h1>Sikkim Amends GST Act: Waives Late Fees for Ladakh Businesses on FORM GSTR-4 Submissions for FY 2019-20.</h1> The Government of Sikkim has amended Notification No. 73/2017-State Tax, dated December 29, 2017, under the Sikkim Goods and Services Tax Act, 2017. This amendment, effective from December 22, 2020, introduces a new proviso waiving the late fee for delays in submitting FORM GSTR-4 for the financial year 2019-20. The waiver applies to registered persons whose principal place of business is in the Union Territory of Ladakh, for delays occurring between November 1, 2020, and December 31, 2020.