Late fee waiver for delayed return filings under GSTR-5 reduces daily penalty where tax liability is nil or exists. The Government waives the portion of the late fee for failure to furnish FORM GSTR-5 that exceeds twenty-five rupees per day; where the total central tax payable in the return is nil, the waiver applies to the extent of late fee exceeding ten rupees per day, thereby limiting the recoverable daily late penalty for registered persons.