Late fee waiver for GSTR-1 filing: excess daily penalties waived, with reduced threshold for nil outward supplies. The State Government waives late fees payable by registered persons for failure to furnish outward-supply details in FORM GSTR-1 by the due date to the extent such fees exceed specified daily thresholds; a lower threshold applies where there are no outward supplies in the period, providing differential relief for nil-outward-supply periods.