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    <title>Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4</title>
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    <description>Establishes threshold-based waivers for late fee on delayed FORM GSTR-4 returns for financial year 2021-22 onwards: where state tax payable is nil, late fee amounts in excess of two hundred and fifty rupees are waived; for other registered persons, late fee amounts in excess of one thousand rupees are waived.</description>
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      <description>Establishes threshold-based waivers for late fee on delayed FORM GSTR-4 returns for financial year 2021-22 onwards: where state tax payable is nil, late fee amounts in excess of two hundred and fifty rupees are waived; for other registered persons, late fee amounts in excess of one thousand rupees are waived.</description>
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