Notification 93/2020 - Central Tax
Date: December 22, 2020
Effective From: December 22, 2020
Subject
Waiver of late fee payable for delay in furnishing of FORM GSTR-4 (For Ladakh registrants only)
Content
G.S.R. 785(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…