Late fee waiver limits daily penalty for delayed GSTR-1 filing, with a lower threshold where no outward supplies exist. The notification limits late fee liability for failure to furnish details of outward supplies in FORM GSTR-1 by directing waiver of the amount of late fee in excess of a specified per day threshold, with a lower per day threshold where there are no outward supplies; the waiver is declared to have come into force from a stated earlier date.