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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>Late fee under the Assam Goods and Services Tax regime is partially waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date, provided the return is furnished between 22 September 2020 and 31 October 2020. The waiver extends to the amount in excess of two hundred and fifty rupees, and the late fee is fully waived where the total central tax payable in the return is nil.</description>
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