CBIC waives late fee for delay in furnishing of FORM GSTR-4 in the Union Territory of Ladakh

The Central Board of Indirect Taxes and Customs vide notification dated 22 December, 2020, has provided that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 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.

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