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    <title>Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.</title>
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    <description>Grant of a late fee waiver for registered persons who failed to furnish FORM GSTR-4 for specified past quarters, conditioned on filing those returns within a designated compliance window. The waiver eliminates late fees above a small threshold and fully waives late fee where the return shows nil central tax payable. The amendment operates by modifying the state GST notification framework and applies only to returns filed within the prescribed window.</description>
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      <description>Grant of a late fee waiver for registered persons who failed to furnish FORM GSTR-4 for specified past quarters, conditioned on filing those returns within a designated compliance window. The waiver eliminates late fees above a small threshold and fully waives late fee where the return shows nil central tax payable. The amendment operates by modifying the state GST notification framework and applies only to returns filed within the prescribed window.</description>
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