Late fee waiver for delayed GSTR-4 filings: excess fees waived and full waiver where state tax liability is nil. The amendment inserts a proviso waiving late fee in excess of two hundred and fifty rupees and fully waiving late fee where the total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019, provided those returns are furnished within the prescribed compliance window.