Late fee waiver for delayed GSTR-5A returns: excess daily fees waived, reduced threshold for nil tax returns. Waiver of the late fee for delayed filing of FORM GSTR-5A returns waives the portion of the late fee exceeding a prescribed per day threshold for registered persons who fail to furnish the return by the due date. A lower per day threshold applies where the state tax liability in the return is nil, so the waiver covers the amount in excess of that reduced threshold.