Late fee waiver for GSTR-10 filings made within the specified remedial window reduces excess penalty for late filers. Waiver of late fee is granted for registered persons who fail to furnish FORM GSTR-10 by the due date but furnish the return between 22 September 2020 and 31 December 2020; the waiver removes the portion of the late fee in excess of two hundred and fifty rupees and is issued under the State's statutory authority to modify penalty consequences.