Late fee waiver for delayed GSTR-4 filings: waiver covers a specified filing window and relieves section 47 late fees. A finance department notification amends an earlier state GST notification to insert a proviso waiving the late fee payable for delay in furnishing FORM GSTR-4 for Financial Year 2021-22 for the period from 1 May 2022 to 30 June 2022, under the State Government's statutory notification power.