Late fee waiver for GSTR-4 filings during a designated compliance window enabling reduced penalties for late returns. Grant of a late fee waiver for registered persons who failed to furnish FORM GSTR-4 for specified past quarters, conditioned on filing those returns within a designated compliance window. The waiver eliminates late fees above a small threshold and fully waives late fee where the return shows nil central tax payable. The amendment operates by modifying the state GST notification framework and applies only to returns filed within the prescribed window.