Late fee waiver for delayed GSTR-5 filings reduces excess daily penalty; smaller waiver applies where central tax is nil. The notification waives the portion of the late fee for delayed filing of 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 the late fee exceeds ten rupees per day, thereby capping the recoverable daily penalty for such returns.