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<h1>Arunachal Pradesh Amends GST Act: Waives Late Fees for FORM GSTR-4 Submission Delays for Ladakh Businesses in FY 2019-20.</h1> The Government of Arunachal Pradesh has issued an amendment to Notification No. 73/2017-State Tax, dated December 29, 2017, under the Arunachal Pradesh Goods and Services Tax Act, 2017. This amendment, effective from December 22, 2020, introduces a provision waiving the late fee for delays in submitting FORM GSTR-4 for the financial year 2019-20. This waiver applies from November 1, 2020, to December 31, 2020, and is specifically for registered businesses whose principal place of business is in the Union Territory of Ladakh.