Late fee cap for GSTR-6 returns: waiver limits recoverable late fee to a nominal per day amount for delayed filing. The Governor waives the portion of the late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date that is in excess of an amount of twenty-five rupees per day; the waiver limits the recoverable late fee to the specified per day amount and takes effect from 23 January 2018 under the State GST Act.