Late fee waiver for delayed FORM GSTR-4 filings: excess daily penalties removed, lower ceiling where state tax liability is nil. Waiver of late fee for delayed furnishing of FORM GSTR-4 is effected under powers conferred by the Bihar GST Act; the waiver removes that portion of the late fee under section 47 which exceeds a prescribed per day ceiling, with a lower per day ceiling where the state tax liability declared in the return is nil.