Late fee waiver for GSTR-6 filing defaults removes excess per-day charges beyond prescribed threshold under GST notification. Waives the amount of late fee payable by a registered person for failure to furnish the return in FORM GSTR-6 by the due date; the waiver applies only to the portion of the late fee which exceeds twenty-five rupees for every day during which such failure continues, effected by state notification under statutory powers.