Late fee waiver for delayed GSTR-6 filings limits payable penalty above a nominal daily cap under state GST notification. The State Government has waived the portion of the late fee payable by any registered person for failure to furnish the return in Form GSTR-6 by the due date that exceeds a nominal daily amount, thereby capping the recoverable penalty arising from delayed filing of the Form GSTR-6 under the State GST framework.