Late fee waiver for GSTR-4 filers permits relief if returns for specified quarters are filed within the prescribed remedial window. The State Government inserted a proviso waiving the late fee under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided they furnish those returns between 22nd December 2018 and 31st March 2019; this amendment modifies the principal Notification No. 65/2017-State Tax as a limited-time compliance relief measure.