Late fee waiver for delayed GSTR-4 filings extends limited relief and full waiver where no State tax is payable. Late fee under the Andhra Pradesh Goods and Services Tax framework is partially waived for registered persons who failed to furnish FORM GSTR-4 by the due date for the specified quarterly and annual periods, provided the return is furnished during the prescribed filing window in 2023. The waiver applies to the extent the late fee exceeds the prescribed threshold, and full waiver is available where the return shows no State tax payable.