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    <title>Seeks to waive the late fee payable for the period from the 1st day of May, 2022 till the 30th day of June, 2022 for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the MGST act 2017</title>
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    <description>State notification inserts a proviso waiving the late fee for delayed furnishing of FORM GSTR-4 for financial year 2021-22, creating a temporary exemption from late fee liability for the specified filing period while leaving other statutory obligations under the Maharashtra Goods and Services Tax framework intact.</description>
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