Late fee waiver for delayed GSTR 5A filings limits recoverable penalties to amounts above prescribed per day thresholds. Notification under the Haryana Goods and Services Tax Act waives the portion of late fee for failure to furnish FORM GSTR 5A by the due date that exceeds a prescribed per day threshold, and provides a reduced threshold where the return shows nil integrated tax payable, thereby capping recoverable daily penalties for delayed filing.