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<h1>Central Government Waives Late Fees for Delayed GSTR-4 Returns Filed Between April and June 2023 u/s 47.</h1> The Central Government has amended Notification No. 73/2017-Central Tax to waive late fees under section 47 of the CGST Act for registered persons who did not file their GSTR-4 returns on time for specific periods. The waiver applies to fees exceeding two hundred and fifty rupees and is fully waived if no central tax is payable, provided the returns for the quarters from July 2017 to March 2019 or financial years 2019-20 to 2021-22 are filed between April 1, 2023, and June 30, 2023. This amendment was made under the powers granted by section 128 of the CGST Act.