Late fee waiver for delayed GSTR-5 filing reduces daily penalty exposure when return shows nil or payable central tax. Notification waives the portion of per day late fee for delayed FORM GSTR-5 filings that exceeds twenty five rupees per day; if the return shows nil central tax payable, the waiver applies to the portion exceeding ten rupees per day, thereby reducing daily penalty exposure for affected registered persons from the stated commencement date.