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    <title>Seeks 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</title>
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    <description>Registered persons who did not furnish FORM GSTR-4 for quarters July 2017 to March 2019 may obtain waiver or reduction of late fee: late fee under section 47 is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the state tax payable in the return is nil, provided the returns are furnished between 22 September 2020 and 31 October 2020.</description>
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      <description>Registered persons who did not furnish FORM GSTR-4 for quarters July 2017 to March 2019 may obtain waiver or reduction of late fee: late fee under section 47 is waived to the extent it exceeds two hundred and fifty rupees and fully waived where the state tax payable in the return is nil, provided the returns are furnished between 22 September 2020 and 31 October 2020.</description>
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