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    <description>The notification amends an earlier state GST instrument to waive the late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date, provided they furnish those returns between 22nd December, 2018 and 31st March, 2019; the amendment is made under section 128 and is deemed effective from 31st December, 2018.</description>
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      <description>The notification amends an earlier state GST instrument to waive the late fee under section 47 for registered persons who failed to furnish FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date, provided they furnish those returns between 22nd December, 2018 and 31st March, 2019; the amendment is made under section 128 and is deemed effective from 31st December, 2018.</description>
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