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<h1>Kerala Amends GST Act to Waive Excess Late Fees for FORM GSTR-4 Filings from FY 2021-22 Onwards.</h1> The Government of Kerala has amended Notification No. 24/2018/TAXES dated 9th March 2018, under the Kerala State Goods and Services Tax Act, 2017. Effective from June 1, 2021, this amendment introduces a waiver on late fees for registered persons who fail to file their FORM GSTR-4 returns on time for the financial year 2021-22 onwards. The waiver applies to late fees exceeding 250 rupees when no state tax is payable and 1,000 rupees for other registered persons. This change follows recommendations from the Goods and Services Tax Council to rationalize late fees.