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    <title>Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018</title>
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    <description>An amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those persons furnish the returns within the specified corrective filing window set out in the proviso; the waiver is conditional and confined to returns filed during that window.</description>
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      <description>An amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those persons furnish the returns within the specified corrective filing window set out in the proviso; the waiver is conditional and confined to returns filed during that window.</description>
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