Late fee cap for delayed GSTR-6 filing: excess daily penalty waived, limiting daily liability to a small fixed amount. The Government limits the maximum late fee payable for failure to furnish the return in FORM GSTR-6 by the due date by waiving any amount of late fee in excess of twenty five rupees per day; the waiver is issued on the recommendation of the Goods and Services Tax Council under the Kerala State Goods and Services Tax Act, 2017.