Late fee waiver for delayed GSTR 5 filings limits recoverable penalty to modest per day amounts depending on tax liability. The notification under section 128 of the Puducherry GST Act waives the portion of late fee for failure to file FORM GSTR 5 by the due date under section 47 that exceeds twenty five rupees per day; where the return shows nil State tax payable, the waiver applies to the portion exceeding ten rupees per day.