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    <description>The amendment waives the late fee under Section 47 to the extent it exceeds two hundred and fifty rupees, and provides a full waiver where the total central tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.</description>
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      <description>The amendment waives the late fee under Section 47 to the extent it exceeds two hundred and fifty rupees, and provides a full waiver where the total central tax payable in FORM GSTR-4 is nil, for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish those returns between 22nd September 2020 and 31st October 2020.</description>
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