Late fee waiver for delayed GSTR-4 filings: excess waived and full waiver where state tax payable is nil. Amendment inserts a proviso waiving late fee under section 47 for registered persons who furnished FORM GSTR-4 for quarters July 2017 to March 2019 between 22 September 2020 and 31 October 2020: late fee in excess of two hundred and fifty rupees is waived, and the late fee is fully waived where the total amount of state tax payable in the return is nil.