Late fee waiver for delayed GSTR-4 returns: excess late fees waived; lower threshold applies when state tax payable is nil. The State notification waives the amount of late fee for failure to furnish FORM GSTR-4 by the due date to the extent the fee exceeds a prescribed per day threshold; a lower threshold for waiver applies where the return shows nil State tax liability, thereby capping payable late fees according to the return's tax status.