Late fee waiver for delayed GSTR-4 filings extends partial relief above the threshold and full waiver for nil tax returns. Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived for registered persons who furnished FORM GSTR-4 belatedly between 1 April 2023 and 30 June 2023 for the specified quarters and financial years. The waiver applies to late fee in excess of two hundred and fifty rupees, and the late fee is fully waived where the total state tax payable in the return is nil.