Waiver of late fee for delay in furnishing Form GSTR-4 for FY 2019-20 for the registered person having principal place of business in Ladakh 

The CBIC vide Notification No. 93/2020- Central Tax dated December 22, 2020 inserted fourth proviso in Notification No. 73/2017- Central Tax dated December 29, 2017 to waive late fee on failure to furnish Form GSTR-4 for FY 2019-20, from November 1, 2020 till the December 31, 2020 for the registered person having principal place of business in the Union Territory of Ladakh.

The proviso reads as under:

“Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh.”

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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January 2021