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    <title>Amendments in the notification no. S.O. No. 3- State Tax, dated the 3rd January, 2018</title>
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    <description>Late fees for delayed FORM GSTR-4 returns are waived beyond two hundred and fifty rupees for registered persons filing specified pending returns between 1 April 2023 and 30 June 2023. Full late-fee waiver applies where the total state tax payable in the return is nil. The relief covers returns for the quarters from July 2017 to March 2019 and the financial years 2019-20 to 2021-22, and takes effect from 31 March 2023.</description>
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      <description>Late fees for delayed FORM GSTR-4 returns are waived beyond two hundred and fifty rupees for registered persons filing specified pending returns between 1 April 2023 and 30 June 2023. Full late-fee waiver applies where the total state tax payable in the return is nil. The relief covers returns for the quarters from July 2017 to March 2019 and the financial years 2019-20 to 2021-22, and takes effect from 31 March 2023.</description>
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