Late fee waiver for delayed GSTR 1 filing limits payable late fees and reduces charges where no outward supplies exist. The State Government waives the amount of late fee payable by any registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, limiting liability to statutory daily thresholds; where there are no outward supplies, a lower waiver threshold applies to failure to furnish the said details by the due date.