CBIC waive late fee on failure to furnish FORM GSTR-4 for FY 2019-20 for the registered person in the Union Territory of Ladakh [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) waived the late fee on delay in furnishing of FORM GSTR-4 for Financial Year 2019-20 for the registered person in the Union Territory of Ladakh.

The CBIC empowered under section 128 of the Central Goods and Services Tax Act, 2017, read with section 148 of the said Act amended 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.

The notification pertains to waiver of the late fee payable for failure to furnish the return in FORM GSTR-4.

“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,” the notification said.