Late fee waiver for delayed FORM GSTR-4 returns: excess daily penalties removed, reduced threshold when no tax is payable. The State Government waives portions of the late fee for failure to furnish FORM GSTR-4 by the due date: generally waiving the amount in excess of twenty five rupees per day, and where the return shows nil State tax payable waiving the amount in excess of ten rupees per day; effective from 29th December, 2017.