Late fee waiver for delayed GSTR 5 filings reduces daily penalty excess; greater waiver applies when central tax liability is nil. The State waives the portion of late fee for failure to furnish FORM GSTR-5 by the due date that exceeds a specified daily threshold; if the return shows nil central tax payable, a lower daily-threshold excess is waived, with the extent of waiver conditioned on whether central tax is payable in the return.