Late fee waiver for GSTR 1 filings: excess penalty above prescribed daily threshold waived; lower threshold if no outward supplies. Waives the portion of late fee for failure to furnish details of outward supplies in FORM GSTR 1 by the due date, relieving registered persons of any late fee amount that exceeds twenty five rupees per day of delay; where there are no outward supplies, the waiver applies to amounts in excess of ten rupees per day. The notification is effective from 23 January 2018.