Late fee waiver for GSTR-4 non-filers: excess fees waived and full waiver where state tax payable is nil. Amendment grants a late fee waiver to registered persons who failed to furnish FORM GSTR-4 for specified past periods but submit those returns between 1 April 2023 and 30 June 2023; the waiver removes the portion of late fee exceeding a nominal cap and fully waives late fee where the return shows nil state tax payable, limited to the listed quarters and financial years.