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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 filled between 22.09.2020 to 31.10.2020 under the HGST Act, 2017</title>
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    <description>The amendment inserts a proviso waiving late fee in excess of two hundred and fifty rupees and fully waiving late fee where the total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019, provided those returns are furnished within the prescribed compliance window.</description>
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      <description>The amendment inserts a proviso waiving late fee in excess of two hundred and fifty rupees and fully waiving late fee where the total State tax payable is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019, provided those returns are furnished within the prescribed compliance window.</description>
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