Late fee waiver reduces excess daily charges for delayed GSTR-1 filing; lower rate applies when no outward supplies. The Government waives the portion of the late fee payable for failure to furnish outward supply details in FORM GSTR-1 by the due date that exceeds twenty-five rupees per day; where there are no outward supplies, the excess over ten rupees per day is waived. This waiver is effective from 23 January 2018.