The Central Board Of Indirect Taxes and Customs (CBIC) has waived the late fees in the case of FORM GSTR-4 for the periods from July-2017 to FY 2021-22 where the total amount of central tax payable in the return is nil.The Central Government amended Notification No. 73/2017 dated the 29th December 2017. The notification relates to the extension waiver of the late fee for delay in filing...