Late fee waiver for GSTR-6 returns: fees above daily threshold are waived for delayed filings. The notification waives the portion of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 of the Arunachal Pradesh GST Act, 2017, limited to amounts in excess of twenty-five rupees for every day during which the failure continues.