Late fee waiver for delayed GSTR-4 returns permits registered persons to file within a specified remedial window without late fees. The notification waives the amount of late fee payable under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but who furnish those returns within the specified relief period, thereby amending the principal notification to provide a temporal compliance relief limited to late fee waiver.