Late fee waiver for FORM GSTR-4: excess daily penalties waived, with a reduced threshold if state tax liability is nil. The notification waives that portion of the late fee for failure to furnish FORM GSTR-4 which exceeds a specified daily amount for each day of delay, and, where the state tax liability in the return is nil, waives late fee to the extent it exceeds a lower specified daily amount; the provision takes effect from the stated effective date.