Late fee waiver for delayed GSTR-5A filings reduces penalty exposure by capping excess daily charges under Odisha GST. The State Government waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-5A by the due date to the extent it exceeds twenty-five rupees per day, and where the integrated tax payable in the return is nil the late fee is waived to the extent it exceeds ten rupees per day.