Late fee waiver for delayed GSTR-4 filers who submit returns within the prescribed compliance window to avail relief. The amendment inserts a proviso waiving the 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 furnish those returns between 22nd December, 2018 and 31st March, 2019.