Late fee waiver for GSTR-4 filers submitting returns in the specified window; full waiver where state tax payable is nil. The amendment waives late fee amounts in excess of two hundred and fifty rupees for registered persons who furnished FORM GSTR-4 for specified past quarters and financial years during 1 April 2023 to 30 June 2023, and fully waives late fee where the total state tax payable in the return is nil; the amendment is effective from 31 March 2023.