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    <title>Amnesty to GSTR-4 non-filers</title>
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    <description>The notification waives late fee liability for registered persons who furnish FORM GSTR-4 for specified quarters and financial years within the prescribed amnesty window: fees in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total state tax payable in the return is nil, subject to filing during the designated period.</description>
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      <description>The notification waives late fee liability for registered persons who furnish FORM GSTR-4 for specified quarters and financial years within the prescribed amnesty window: fees in excess of two hundred and fifty rupees are waived, and late fee is fully waived where the total state tax payable in the return is nil, subject to filing during the designated period.</description>
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