Late fee waiver for delay in furnishing FORM GSTR-4 for the financial year, effective for a specified period in 2022. The amendment to Notification No. SRO 15 inserts a proviso waiving the late fee payable under Section 47 for delay in furnishing FORM GSTR-4 for the financial year 2021 22 for the period from 1 May 2022 to 28 July 2022. The notification is declared to be deemed in force with effect from 5 July 2022.