Late fee waiver for delayed GSTR-4 filing extended by substituting the compliance date under the state GST notification. Late fee waiver for delayed filing of GSTR-4 under the Uttar Pradesh Goods and Services Tax framework was extended by amending the earlier notification issued under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017. The amendment substituted the compliance date in the fifth proviso, replacing 30 June 2022 with 28 July 2022, thereby extending the period linked to the waiver arrangement for the relevant return filing.