In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: - “Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.”. This notification shall be deemed to have come into force with effect from the 26th day of May, 2022.