Late fee waiver for GSTR-4 returns: excess fees waived and full waiver where state tax liability is nil if filed within the amnesty window. The amendment adds a proviso waiving late fee amounts in excess of two hundred and fifty rupees, and fully waiving late fee where state tax payable is nil, for registered persons who furnish FORM GSTR-4 for specified past quarters and financial years during the period from 1 April 2023 to 30 June 2023; the change is deemed effective from 31 March 2023.