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    <title>Waive the amount of late fee FORM GSTR-4.</title>
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    <description>The State waives the portion of the late fee under section 47 for failure to furnish FORM GSTR-4 that exceeds twenty five rupees per day; where the return shows nil amount payable in lieu of central tax, the waiver applies to the portion exceeding ten rupees per day. The waiver is issued under section 128 of the Himachal Pradesh GST Act, 2017.</description>
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      <description>The State waives the portion of the late fee under section 47 for failure to furnish FORM GSTR-4 that exceeds twenty five rupees per day; where the return shows nil amount payable in lieu of central tax, the waiver applies to the portion exceeding ten rupees per day. The waiver is issued under section 128 of the Himachal Pradesh GST Act, 2017.</description>
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