Late fee waiver for delayed GSTR-4 filings where returns are submitted within the specified amnesty window. An amendment waives the late fee payable for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date, provided those returns are furnished between 22nd December 2018 and 31st March 2019; the proviso is inserted into the earlier notification and issued under powers conferred by the Goa Goods and Services Tax Act, 2017.