Late fee waiver for GSTR-6 non-filing removes excess daily penalties for registered persons under Punjab GST law. Waiver of late fee for registered persons failing to furnish FORM GSTR-6 by the due date limits liability by relieving any late fee amount in excess of twenty-five rupees per day; the waiver is issued under the powers conferred by section 128 of the Punjab GST Act on the Council's recommendation and operates with effect from 23rd January, 2018.