Late fee waiver for delayed FORM GSTR-5A returns: excess per-day late fees waived, lower nil-return threshold applies. The State government waives the portion of the late fee payable by registered persons for failure to furnish returns in FORM GSTR-5A that exceeds a nominal per-day threshold; where the return shows nil integrated tax, a lower per-day threshold applies and the waiver covers excess late fee beyond that reduced amount.