Late fee waiver: caps excess daily late fees for delayed GSTR 6 return filing under GST. The Central Government, under the Central Goods and Services Tax Act, 2017 and on Council recommendations, issues a notification that waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date which is in excess of a fixed nominal daily amount, thereby capping the recoverable daily late fee for delayed filing of that return.