Late fee waiver for delayed GSTR-4 filings provides excess fees waived and full waiver where state tax payable is nil. Amendment grants time limited relief for FORM GSTR 4 non filings for July 2017-March 2019 by permitting returns filed between 22 September 2020 and 31 October 2020 to receive late fee relief: amounts in excess of a specified threshold are waived and late fee is fully waived where the state tax payable in the return is nil.