Late fee waiver for GSTR-6 returns: excess daily late fees waived for delayed filings under section 47 of the Act. The Governor of Bihar, exercising powers under section 128 of the Bihar Goods and Services Tax Act, 2017, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 of the Act, to the extent it exceeds a specified per day threshold.