Late fee waiver for GSTR-4 filings: excess fees above prescribed thresholds waived for eligible taxpayers from June implementation. Amendment inserts a proviso waiving the total late fee under section 47 for financial year 2021-22 onwards for registered persons who fail to furnish FORM GSTR-4 by the due date: waiving amounts in excess of specified thresholds where state tax payable in the return is nil, and a higher threshold for other registered persons; the amendment amends notification No. 2311-F.T. dated 29-12-2017 and is effective from 1 June 2021.