Late fee waiver for GSTR-1 filings reduces liability where excess daily penalties are charged under Goa GST notification. Waives the late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 by the due date by exempting the portion of the late fee in excess of twenty-five rupees per day; where there are no outward supplies, the waiver applies to the portion in excess of ten rupees per day, thereby capping daily recoverable late fees for standard and nil-return periods respectively.