Late fee waiver for GSTR-4 delays under section 47 grants relief for FY2021 22 filings between May and June. Amendment inserts a proviso waiving the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for Financial Year 2021 22, effective for the period from 1 May 2022 to 30 June 2022, made under the statutory rule making power on the Council's recommendation.