Late fee waiver for delayed GSTR-4 filings within a specified period allows registered persons to avoid late fees. Amendment to Notification No. 73/2017 inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date but furnished those returns between 22nd December 2018 and 31st March 2019. The notification takes effect from 31st December 2018.