Late fee waiver for GSTR-4 non-filers: threshold-based relief for nil-tax and other registrants from 2021-22. Amendment inserts a proviso waiving the portion of late fee payable for failure to furnish FORM GSTR-4 by the due date from financial year 2021-22 onwards, by exempting amounts in excess of specified thresholds: a lower threshold for returns with nil state tax and a higher threshold for other registered persons.