Late fee waiver for delayed GSTR-4 returns permitted if filed within specified amnesty period under amended notification. The amendment waives the amount of late fee payable for failure to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 where the registered person furnishes the return within the amnesty window of 22nd December, 2018 to 31st March, 2019; the notification is deemed to have come into force from 31st December, 2018.