Late fee waiver for specified GSTR 4 filings: excess fees limited and fully waived where central tax is nil after a designated filing window. Amendment waives late fee amounts above a modest threshold and fully waives late fee where FORM GSTR 4 shows nil central tax, for returns covering July 2017-March 2019 quarters and financial years 2019 20 to 2021 22, if those returns were furnished between 1 April 2023 and 30 June 2023.