Late fee waiver for delay in furnishing FORM GSTR-4 granted for the May-June filing window under GST notification amendment. The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017, amended Notification No. 73/2017 Central Tax by inserting a proviso that the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the relevant financial year shall stand waived for the designated filing window.