Late fee waiver for delayed GSTR-1 filings limits liability beyond nominal daily charges when no outward supplies. The notification waives the portion of late fee for failure to furnish outward supplies in FORM GSTR-1 that exceeds a nominal per-day amount, with a lower nominal per-day threshold where there are no outward supplies; the waiver is effective retrospectively from 23 January 2018 and is issued under the State GST statute to limit practical late-fee liability for such filing failures.