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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>Late fee payable for delayed furnishing of FORM GSTR-4 was waived for registered persons who failed to file the return for the quarters from July, 2017 to September, 2018 by the due date, provided the return was furnished between 22 December 2018 and 31 March 2019. The waiver applies as a conditional late fee exemption linked to filing the pending return within the prescribed compliance window.</description>
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