Late fee waiver for composition scheme returns: excess late fees for delayed quarterly filings waived; lower cap if tax nil. For registered persons opting for the composition levy who fail to furnish FORM GSTR-4 by the due date, the State Government waives the amount of late fee payable under the return provision to the extent it is in excess of twenty five rupees for every day of default; where the total amount payable in lieu of State Tax in the return is nil, the waiver applies to the extent the late fee is in excess of ten rupees for every day of default.