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    <title>Waiver the late fee payable in FORM GSTR-4.</title>
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    <description>The State Government waives the amount of late fee payable by a registered person for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a specified daily threshold; where the return shows nil state liability, a lower daily threshold for waiver applies. This notification establishes fixed per-day thresholds for waiver of excess late fee on delayed GSTR-4 filing and applies to registered persons under the Act.</description>
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      <description>The State Government waives the amount of late fee payable by a registered person for failure to furnish FORM GSTR-4 by the due date to the extent it exceeds a specified daily threshold; where the return shows nil state liability, a lower daily threshold for waiver applies. This notification establishes fixed per-day thresholds for waiver of excess late fee on delayed GSTR-4 filing and applies to registered persons under the Act.</description>
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