Late fee waiver for delayed GSTR-10 filings applies when returns are filed within the specified remedial period. Waiver of the portion of late fee payable under the relevant provisions is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return within the prescribed remedial window; the relief reduces the late fee liability only to the extent that it exceeds a baseline amount and is limited to filings made during the stated period.