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    <title>Waives the amount of late fee payable the return in FORM GSTR-4.</title>
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    <description>The Governor, exercising statutory powers, waives late fee payable under the return-filing provision for FORM GSTR-4 to the extent the fee exceeds twenty five rupees per day, with a reduced threshold where the return shows nil State tax liability so that the waiver applies to any late fee exceeding ten rupees per day; the notification is effective from 29 December 2017.</description>
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      <description>The Governor, exercising statutory powers, waives late fee payable under the return-filing provision for FORM GSTR-4 to the extent the fee exceeds twenty five rupees per day, with a reduced threshold where the return shows nil State tax liability so that the waiver applies to any late fee exceeding ten rupees per day; the notification is effective from 29 December 2017.</description>
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