Waiver of late fee for GSTR-1 filings: excess daily fees waived for registered persons, reduced threshold when no outward supplies. The Gujarat government waives late fee amounts for registered persons who fail to furnish FORM GSTR-1 by the due date to the extent such fees exceed twenty-five rupees per day; where there are no outward supplies, the waiver applies to fees exceeding ten rupees per day. The concession covers monthly and quarterly filings and is issued under the state's statutory waiver authority.