Waiver of late fee extension for Form GSTR-4 filing deadline moved, altering notified proviso under state GST law. Amendment substitutes the deadline in the fifth proviso of Notification No. 03/ST-2 to extend the period for the waiver of late fee for delay in filing Form GSTR-4 for the relevant financial year under the State GST Act, by textual replacement of the earlier notified date with a later date.