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    <description>The amendment waives the portion of the late fee under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total central tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 but who furnish those returns within the specified relief period.</description>
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      <description>The amendment waives the portion of the late fee under section 47 in excess of two hundred and fifty rupees and fully waives the late fee where the total central tax payable in the return is nil for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 but who furnish those returns within the specified relief period.</description>
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