Late fee waiver for GSTR-1 non-filing: excess charges above a nominal per day threshold are exempted. Waiver of late fee is announced for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date under section 47; the Government, under section 128, exempts the portion of late fee that exceeds a nominal per day amount, with a lower excess threshold where there are no outward supplies.