Late fee waiver for GSTR-4 filings under section 47 extends relief for delayed returns during the specified May-June period. Late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 under section 47 is waived for the period from 1 May 2022 to 30 June 2022 by insertion of a proviso into the existing Finance Department notification, effected under section 128 of the Tripura State GST Rules, 2017.