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<h1>Karnataka Government Waives or Reduces Late Fees for FORM GSTR-4 Filings for 2017-18 and 2018-19.</h1> The Government of Karnataka issued a notification allowing for the waiver or reduction of late fees for registered persons who did not file FORM GSTR-4 for the financial years 2017-18 and 2018-19. This waiver applies if the returns are filed between September 22, 2020, and October 31, 2020. The late fee is reduced to a maximum of two hundred and fifty rupees and is fully waived if no central tax is payable. This amendment is made under the Karnataka Goods and Services Tax Act, 2017, following recommendations from the Council.