Late fee waiver for delayed GSTR 4 returns: thresholds limit payable late fee for nil tax filers and other registrants. The amendment inserts a proviso waiving part of the late fee under Section 47 for registered persons who fail to furnish FORM GSTR 4 by the due date from financial year 2021 22 onwards: it excludes from recovery late fee amounts below defined thresholds for returns with nil state tax liability and provides a different threshold for other registered persons, thereby limiting the assessable late fee on delayed GSTR 4 filings.