Late fee waiver for delayed GSTR-4 returns eases penalties where state tax is nil or for other registrants. Amendment inserts a proviso waiving the total amount of late fee payable under section 47 for financial year 2021-22 onwards by registered persons who fail to furnish return in FORM GSTR-4 by the due date, with waiver thresholds differing where State tax payable is nil and for other registered persons.