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<h1>Delhi waives late fees over Rs. 250 u/s 47 of GST Act for delayed GSTR-4 filings from 2017-2019.</h1> The notification issued by the Finance Department of Delhi amends the previous Notification No. 73/2017-State Tax. It states that the late fee under section 47 of the Delhi Goods and Services Tax Act, 2017, is waived for amounts exceeding two hundred and fifty rupees. The fee is fully waived if no central tax is payable, applicable to registered persons who did not file FORM GSTR-4 for quarters from July 2017 to March 2019 by the due date but submitted it between September 22, 2020, and October 31, 2020. This amendment is effective from September 21, 2020.