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<h1>Maharashtra waives late fees for delayed GSTR-4 filing u/s 128 of GST Act, 2017.</h1> The Government of Maharashtra, under section 128 of the Maharashtra Goods and Services Tax Act, 2017, has issued a notification waiving the late fee for registered persons who fail to furnish the return in FORM GSTR-4 by the due date. The waiver applies to fees exceeding twenty-five rupees per day of delay. If the state tax payable in the return is nil, the waiver applies to fees exceeding ten rupees per day. This decision follows recommendations from the Council and is issued by the Finance Department in the name of the Governor of Maharashtra.