Late fee waiver for delayed FORM GSTR-5A filings caps recoverable fee per day, with a lower cap where integrated tax is nil. The notification waives late fee amounts in excess of a prescribed daily threshold for failure to furnish FORM GSTR-5A by the due date, thereby capping recoverable late fee at that threshold per day; where the total integrated tax payable in the return is nil, a lower daily threshold is prescribed and the waiver limits recoverable late fee to that reduced threshold per day.