Late fee waiver for GSTR-4 filings: excess late fees waived subject to lower threshold when state tax payable is nil. The amendment waives, for financial year 2021-22 onwards, the total amount of late fee under section 47 for registered persons who fail to furnish FORM GSTR-4 by the due date to the extent it exceeds specified thresholds, distinguishing between returns with nil state tax and other returns.