Late fee waiver for delayed GSTR-4 filers: excess fees waived and full waiver where state tax payable is nil. An amendment provides that the late fee payable under section 47 is waived in excess of two hundred and fifty rupees, and fully waived where the total amount of State tax payable in the return is nil, for registered persons who failed to furnish returns in FORM GSTR-4 for specified periods, if such returns are furnished between 1 April 2023 and 30 June 2023.