Late fee waiver for GSTR-6 returns limits recoverable late fee to a nominal per day amount after due date. Waives the excess late fee chargeable for delayed filing of FORM GSTR-6 returns by registered persons, limiting the recoverable late fee to a nominal per day amount for each day of default beyond the statutory due date; issued under statutory authority on Council recommendations and deemed effective from 23rd January, 2018 by state tax notification.