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    <title>Notification 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 filed between 20.09.2020 to 31.10.2020</title>
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    <description>Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 if the returns are furnished within the prescribed period; late fee in excess of two hundred and fifty rupees shall be waived, and where the total State tax payable in the return is nil the late fee shall be fully waived.</description>
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      <description>Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017-March 2019 if the returns are furnished within the prescribed period; late fee in excess of two hundred and fifty rupees shall be waived, and where the total State tax payable in the return is nil the late fee shall be fully waived.</description>
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