Late fee waiver for GSTR-4: relief granted for eligible delayed filings by registrants in the Union Territory of Ladakh. The notification adds a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year, for delays occurring between 1 November 2020 and 31 December 2020, solely for registered persons whose principal place of business is in the Union Territory of Ladakh, by way of amendment to the earlier state notification under the Arunachal Pradesh GST Act.
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 GSTR-4: relief granted for eligible delayed filings by registrants in the Union Territory of Ladakh.
The notification adds a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for the 2019-20 financial year, for delays occurring between 1 November 2020 and 31 December 2020, solely for registered persons whose principal place of business is in the Union Territory of Ladakh, by way of amendment to the earlier state notification under the Arunachal Pradesh GST Act.
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