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of <h1>Telangana waives late fees for GSTR-4 filing for July 2017-March 2019; conditions apply for September-October 2020 filing.</h1> The Government of Telangana issued a notification under the Telangana Goods and Services Tax Act, 2017, to waive or reduce late fees for registered persons who failed to file FORM GSTR-4 for the quarters from July 2017 to March 2019. This waiver applies if the returns are filed between September 22, 2020, and October 31, 2020. The late fee is waived beyond two hundred and fifty rupees and fully waived if the central tax payable is nil. This notification is effective from September 21, 2020.
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