Late fee waiver for GSTR-4 non-filers grants relief where returns filed within amnesty window receive partial or full fee waiver. Provides a waiver of late fee for registered persons who failed to furnish FORM GSTR-4 for specified quarters and financial years but who furnish those returns within the amnesty window; late fee in excess of two hundred and fifty rupees is waived and fully waived where the total state tax payable in the return is nil.