GSTR-4 late fee waiver grants amnesty for non-filers who submit delayed returns within the specified period. Late fee payable for delayed filing of FORM GSTR-4 under the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who had failed to furnish the return by the due date for the quarters from July 2017 to March 2019 or for the financial years from 2019-20 to 2021-22, provided the return was furnished during the period from 1 April 2023 to 30 June 2023. The waiver operates to the extent that the late fee under section 47 stands waived in excess of two hundred and fifty rupees, and stands fully waived where the total amount of state tax payable in the return is nil.