Late fee waiver for GSTR-4 filings: excess fees waived and full waiver where State Tax payable is nil. The amendment waives late fee amounts in excess of two hundred and fifty rupees and fully waives late fee where the total State Tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish returns for the specified quarters and financial years but who furnish those returns between 1 April 2023 and 30 June 2023; the notification is deemed effective from 31 March 2023.