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    <title>Waives the late fee payable for failure to furnish the return in FORM GSTR-4.</title>
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    <description>The Government of Karnataka waives the portion of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date that exceeds the prescribed per day amount; a lower per day waiver threshold applies where the return reports nil total State tax payable.</description>
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      <description>The Government of Karnataka waives the portion of late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date that exceeds the prescribed per day amount; a lower per day waiver threshold applies where the return reports nil total State tax payable.</description>
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