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    <title>Notification regarding 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>Amendment grants time limited relief for FORM GSTR 4 non filings for July 2017-March 2019 by permitting returns filed between 22 September 2020 and 31 October 2020 to receive late fee relief: amounts in excess of a specified threshold are waived and late fee is fully waived where the state tax payable in the return is nil.</description>
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      <description>Amendment grants time limited relief for FORM GSTR 4 non filings for July 2017-March 2019 by permitting returns filed between 22 September 2020 and 31 October 2020 to receive late fee relief: amounts in excess of a specified threshold are waived and late fee is fully waived where the state tax payable in the return is nil.</description>
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