GST vide Notification No. 93/2020 dated 22nd December, 2020 has stated that the late fee payable for delay in furnishing of FORM GSTR-4 for
the Financial Year 2019-20 from the 1st November,2020 till 31st December, 2020 shall stand waived for the registered person whose
principal place of business is in the Union Territory of Ladakh.
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-93-central-tax-english-2020.pdf