Important Keyword: Notification No. 93/2020 – Central Tax, GSTR-4 late fee waiver, GST notification Ladakh 2020, Section 128 CGST Act, Ladakh composition taxpayer GST, FY 2019–20 GSTR-4, GST penalty waiver 2020, Finodha GST compliance, GST return filing India, GST Council updates December 2020,
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[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 22nd December, 2020
Notification No. 93/2020 - Central Tax: Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i)]
G.S.R (E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :–
In the said notification, after the third proviso, the following proviso shall be inserted, namely: –
“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.”.
(Pramod Kumar)
Director,
Government of India
Note: The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 67/2020 – Central Tax, dated the 21st September, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 572(E), dated the 21st September, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 93/2020 – Central Tax
Q1: What is Notification No. 93/2020 – Central Tax?
Answer:
Notification No. 93/2020 – Central Tax provides late fee relief for composition taxpayers in Ladakh who delayed filing Form GSTR-4 for FY 2019–20.
It extends a complete waiver of late fees for filings done between 1st November 2020 and 31st December 2020.
This relief was issued under Section 128 of the CGST Act, which empowers the government to waive late fees to reduce compliance burdens.
Q2: Who is eligible for the late fee waiver under this notification?
Answer:
This waiver applies only to registered composition taxpayers whose principal place of business is in the Union Territory of Ladakh.
If you are a taxpayer registered in Ladakh and filed GSTR-4 for FY 2019–20 during the mentioned period, you do not need to pay any late fees under Section 47 of the CGST Act.
Q3: What is Form GSTR-4?
Answer:
Form GSTR-4 is an annual return filed by composition taxpayers under Section 10 of the CGST Act.
It summarizes:
Turnover details,
Tax paid on reverse charge, and
Inward and outward supplies during the year.
This return replaces the earlier quarterly GSTR-4 and is mandatory for all composition dealers.
📄 File your GSTR-4 seamlessly with Finodha GST Return Filing.
Q4: What period does this waiver cover?
Answer:
The waiver covers delays in filing GSTR-4 for FY 2019–20 between 1st November 2020 and 31st December 2020.
If a taxpayer in Ladakh filed the form within this window, no late fee is applicable.
Q5: Under which sections of the CGST Act was this notification issued?
Answer:
The notification was issued under:
Section 128: Empowers the government to waive or reduce late fees by notification.
Section 148: Allows special procedures for specific classes of taxpayers or regions, like Ladakh.
Together, they provide a legal basis for granting targeted relief during unique situations
Q6: Why was this late fee waiver necessary?
Answer:
After the bifurcation of Jammu & Kashmir into two Union Territories — J&K and Ladakh — many taxpayers faced:
Delays in migration of GSTINs,
Portal mapping issues, and
Administrative challenges due to new jurisdiction codes.
Hence, the government provided relief to ensure smooth transition and compliance.
💡 Example:
A small shop owner in Leh could not file GSTR-4 due to portal reallocation delays. This waiver prevented unnecessary financial penalties.
Q7: How much late fee was waived under this notification?
Answer:
The entire late fee payable under Section 47 of the CGST Act was waived for the applicable period.
Normally, late fees are:
₹50 per day (₹25 CGST + ₹25 SGST), or
₹20 per day for nil returns (₹10 CGST + ₹10 SGST).
This waiver completely removed that burden for eligible taxpayers.
Q8: Is this waiver applicable to other Union Territories or States?
Answer:
No ❌.
This waiver specifically applies only to Ladakh due to its unique administrative separation and technical challenges during FY 2019–20.
However, other general waivers or extensions were issued separately for other regions via different notifications.
Q9: What is the parent notification referred to in Notification No. 93/2020?
Answer:
It amends Notification No. 73/2017 – Central Tax, dated 29th December 2017, which originally prescribed late fee waivers and reductions for delayed GST returns.
Notification No. 93/2020 inserted a new proviso specific to Ladakh for FY 2019–20 GSTR-4 filings.
Q10: What happens if a Ladakh taxpayer filed after 31st December 2020?
Answer:
If the taxpayer filed after 31st December 2020, the normal late fee provisions under Section 47 apply.
Therefore, timely filing within the specified window was essential to avail this waiver.
Q11: How can composition taxpayers ensure compliance in the future?
Answer:
To avoid future penalties:
✅ File GSTR-4 annually before 30th April following the financial year,
✅ Keep your books of accounts and challans updated, and
✅ Use professional help or GST software to ensure timely submissions.
🚀 Simplify your compliance with Finodha GST Compliance Services.
Q12: What is the significance of Section 47 of the CGST Act here?
Answer:
Section 47 governs late fees for delayed GST returns. It prescribes daily penalties for late filing, subject to maximum limits.
This notification temporarily overrides Section 47 for eligible taxpayers, granting full exemption during the specified period.
Q13: Can businesses claim refunds for previously paid late fees?
Answer:
If a taxpayer already paid late fees for GSTR-4 filing for FY 2019–20 within Ladakh during the waiver period, they can apply for refund or adjustment through a representation to the GST department.
🧾 For refund filing guidance, visit Finodha GST Return Filing.
Q14: Does this notification impact other GST forms like GSTR-3B or GSTR-1?
Answer:
No. This notification is exclusive to Form GSTR-4 for composition taxpayers in Ladakh.
Other forms continue to follow their respective late fee rules and deadlines.
Q15: What should Ladakh-based composition taxpayers do now?
Answer:
Ensure all pending returns for FY 2019–20 are filed.
Review GSTIN details post bifurcation.
Maintain compliance records for audits or notices.
Set automated reminders for upcoming GSTR-4 deadlines.
✅ Need expert help? Consult a Finodha GST Expert today!
🏁 Conclusion
Notification No. 93/2020 – Central Tax provided much-needed relief to composition taxpayers in Ladakh, waiving late fees for GSTR-4 filing for FY 2019–20.
It ensured smoother transition after the territorial reorganization and reduced compliance stress for small traders and businesses.
To remain penalty-free, ensure all GST filings are on time and correctly mapped under your Union Territory code.
💡 Ensure your GST filings reflect these updates. Start your filing now with Finodha GST Return Filing.
Download PDF: Notification No. 93/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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