Late fee waiver for delayed GSTR-4 returns under Assam GST subject to filing within the notified window. Late fee payable under the Assam Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date, if the return is furnished between 22 September 2020 and 31 October 2020. Late fee in excess of two hundred and fifty rupees stands waived, and where the total central tax payable in the return is nil, the late fee stands fully waived. The amendment is inserted in the existing state notification and is deemed effective from 21 September 2020.