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<h1>Puducherry Amends GST Act: Late Fees Waived for Delayed GSTR-4 Returns (July 2017-March 2019) Filed by Oct 31, 2020.</h1> The Government of Puducherry has issued an amendment to Notification No. G.O. Ms. No. 2, dated January 3, 2018, under the Puducherry Goods and Services Tax Act, 2017. This amendment, effective from September 21, 2020, introduces a proviso waiving late fees under section 47 of the Act. The waiver applies to registered persons who did not file their FORM GSTR-4 returns for the quarters from July 2017 to March 2019 by the due date but submit them between September 22, 2020, and October 31, 2020. Late fees exceeding two hundred and fifty rupees are waived, and fees are fully waived if no State tax is payable.