Late fee waiver for delayed GSTR-4 returns is extended for subsequent years, with capped relief based on tax liability. Late fee payable for failure to furnish return in FORM GSTR-4 by the due date is further waived for financial year 2021-22 onwards. The waiver applies only to the amount exceeding the prescribed cap where the return shows nil State tax payable, and to the amount exceeding the higher prescribed cap for other registered persons. The amendment is made by inserting an additional proviso into the existing notification governing late fee relief.