Late fee waiver for GSTR 4: conditional relief allowing reduced or full waiver where central tax is nil upon belated filing. The notification grants a targeted late fee waiver for registered persons who failed to furnish returns in FORM GSTR-4 for quarters July 2017 to March 2019 but furnish those returns within the prescribed filing period in 2020; late fee under section 47 is waived to the extent it exceeds a baseline amount and fully waived where the total central tax payable in the return is nil.