Late fee waiver for delayed GSTR-4 filing limits recoverable daily fee; lower waiver threshold applies if state tax payable is nil. Waives late fee for registered persons for failure to furnish FORM GSTR-4 by the due date by exempting any late fee amount in excess of twenty five rupees per day; if the total State tax payable in the return is nil, the exemption applies to any late fee amount in excess of ten rupees per day. The notification takes effect retrospectively from 29th December, 2017.