Late fee waiver for GSTR-4 filings under section forty seven confirmed, applying to the specified filing window. A proviso is added to the state tax notification waiving the late fee payable for delay in furnishing FORM GSTR-4 for the financial year 2021-22 for the specified filing window, thereby relieving taxpayers from the late fee liability for that period; the notification is made effective retrospectively from the notified effective date.