Late fee waiver for delayed GSTR-1 filings limits recoverable penalty to amounts above nominal daily thresholds. Waives the amount of late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, to the extent such fee exceeds a specified daily threshold; a lower threshold applies where there are no outward supplies in the relevant month or quarter, thereby limiting recoverable late fee liability to nominal daily amounts up to those thresholds.