Late fee waiver for delayed GSTR-4 returns: excess late fees waived where state tax nil or for other filers. Establishes threshold-based waivers for late fee on delayed FORM GSTR-4 returns for financial year 2021-22 onwards: where state tax payable is nil, late fee amounts in excess of two hundred and fifty rupees are waived; for other registered persons, late fee amounts in excess of one thousand rupees are waived.