Amendment to Late Fee Waiver for GSTR-4: Ladakh Region

Late Fee Exemption: Government amends Notification No. 73/2017-Central Tax, waiving late fee for delayed FORM GSTR-4 filing for FY 2019-20.

Applicable Period: Late fee waiver applies from November 1, 2020, to December 31, 2020, benefiting registered entities in Ladakh.

Geographical Focus: Relief specifically targets businesses with principal operations in the Union Territory of Ladakh.

Regulatory Authority: Amendment issued under section 128 of the Central Goods and Services Tax Act, 2017, in alignment with section 148.

Director's Endorsement: Pramod Kumar, Director at the Government of India, oversees the implementation, ensuring compliance with regulatory protocols.

Publication Details: Gazette of India publishes the updated notification, ensuring dissemination of critical regulatory changes.

Continued Compliance Support: Government initiatives aim to support businesses, fostering compliance and ease of operations within specified regions.