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        Case ID :
        GST - States

        Amendment in Notification No. 73/2017– State Tax, dated the 29th December, 2017 - 93/2020- GST/SIKKIM - Sikkim SGST

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        Late fee waiver for delayed GSTR 4 filings granted to Ladakh businesses for the specified post-deadline window. The notification amends an earlier state tax notification to insert a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year for registered persons whose principal place of business is in the Union Territory of Ladakh for the period 1 November to 31 December 2020.
                          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 granted to Ladakh businesses for the specified post-deadline window.

                                The notification amends an earlier state tax notification to insert a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year for registered persons whose principal place of business is in the Union Territory of Ladakh for the period 1 November to 31 December 2020.


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