Late fee waiver for delayed GSTR 4 filings limits payable daily penalty to prescribed nominal thresholds for filers. Waives the portion of late fee for delayed FORM GSTR 4 filings that exceeds prescribed nominal daily thresholds, leaving registered persons liable only up to a specified daily amount; a lower daily threshold applies where the return shows nil tax payable, and the waiver covers any late fee in excess of that lower amount.