Late fee waiver for delayed GSTR-4 returns: excess waived and full waiver where state tax payable is nil for eligible filings. Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 if the returns are furnished within the prescribed period; late fee in excess of two hundred and fifty rupees shall be waived, and where the total State tax payable in the return is nil the late fee shall be fully waived.