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    <title>Waiver of late fee for FORM GSTR-4 for 2017-18 and 2018-19 if filed between 22.09.2020 to 31.10.2020</title>
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    <description>Waiver of late fee is provided for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed filing window in 2020; late fee in excess of two hundred and fifty rupees is waived and the late fee is fully waived where the total State tax payable in the return is nil, with the amendment given retroactive effect to the day before the filing window.</description>
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      <description>Waiver of late fee is provided for registered persons who failed to furnish FORM GSTR-4 for quarters from July 2017 to March 2019 but furnish those returns within the prescribed filing window in 2020; late fee in excess of two hundred and fifty rupees is waived and the late fee is fully waived where the total State tax payable in the return is nil, with the amendment given retroactive effect to the day before the filing window.</description>
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