Waiver of late fees for delayed GSTR-4 returns where returns were filed within the prescribed regularisation window. The notification inserts a proviso waiving the amount of late fee payable under section 47 for registered persons who did not file FORM GSTR-4 for the quarters from July 2017 to September 2018 by the due date but who furnished those returns during the regularisation period from 22nd December, 2018 to 31st March, 2019.