Waiver of late fee extended for delayed filing of FORM GSTR-4 for the relevant fiscal year, by amendment to notification. Amends notification No. 2311-F.T. (29 Dec 2017) to extend the waiver of late fee for delayed filing of FORM GSTR-4 by substituting the proviso date with a later date; the amendment is made under state GST powers and is deemed to have come into force retrospectively from an earlier July 2022 date.