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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>Late fee for delayed furnishing of FORM GSTR-4 for financial years 2021-22 onwards is capped through waiver of the amount exceeding prescribed limits. Where State tax payable in the return is nil, late fee exceeding Rs. 250 is waived; for other registered persons, late fee exceeding Rs. 1,000 is waived. The waiver applies where registered persons fail to furnish FORM GSTR-4 by its due date and takes effect from 1 June 2021.</description>
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      <description>Late fee for delayed furnishing of FORM GSTR-4 for financial years 2021-22 onwards is capped through waiver of the amount exceeding prescribed limits. Where State tax payable in the return is nil, late fee exceeding Rs. 250 is waived; for other registered persons, late fee exceeding Rs. 1,000 is waived. The waiver applies where registered persons fail to furnish FORM GSTR-4 by its due date and takes effect from 1 June 2021.</description>
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