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<h1>Finance Ministry Amends Late Fee Structure for GSTR-4 Filings; Waives Fees Beyond INR 250/1,000 for 2021-22.</h1> The Ministry of Finance, through the Central Board of Indirect Taxes and Customs, has issued Notification No. 21/2021 to amend the late fee structure for filing FORM GSTR-4 under the Central Goods and Services Tax Act, 2017. Effective from the financial year 2021-22, the late fee for registered persons failing to file by the due date is waived beyond INR 250 if no central tax is payable, and beyond INR 1,000 for others. This amendment modifies the principal notification No. 73/2017 and aims to rationalize penalties for late submissions.