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    <description>The amendment waives late fee under the Punjab GST Act in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish the return within the specified window; where the total state tax payable in the return is nil, the late fee is fully waived.</description>
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      <description>The amendment waives late fee under the Punjab GST Act in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-4 for quarters July 2017 to March 2019 by the due date but furnish the return within the specified window; where the total state tax payable in the return is nil, the late fee is fully waived.</description>
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