Waiver of late fee for GSTR-5 provides relief by limiting payable daily penalties and reduced threshold for nil-tax returns. Waiver of late fee is granted for delays in furnishing FORM GSTR-5: the Government waives the portion of the late fee that exceeds a nominal daily threshold for each day of delay for any registered person who fails to submit the return by the due date. A lower nominal daily threshold applies where the return shows nil central tax liability, reducing the waived-excess threshold for such nil-liability returns.