Late fee waiver for GSTR-4 filings allowing excess fees to be waived and full waiver where state tax is nil. Amendment inserts a proviso waiving late fee amounts in excess of a small specified sum for registered persons who failed to furnish FORM GSTR-4 for specified earlier periods, provided they file those returns within the window from 1 April 2023 to 30 June 2023; where the total state tax payable in the return is nil, the late fee is fully waived.