Late fee waiver limits recoverable GST late fees for GSTR-4 filers depending on whether state tax is payable. Amendment waives the portion of late fee payable under section 47 for FORM GSTR-4 returns from FY 2021-22 onwards that exceeds specified thresholds: a lower threshold where the State tax payable is nil, and a higher threshold for other registered persons, thereby limiting recoverable late fee to amounts up to those thresholds.