Late fee waiver for delayed FORM GSTR-10 returns filed within the prescribed window, capping payable fees above the statutory floor. The State Government waives the portion of late fee under section 47 exceeding two hundred and fifty rupees for registered persons who fail to file FORM GSTR-10 by the due date but furnish the return within the specified remedial filing window, pursuant to powers under the Goods and Services Tax Act and on recommendation of the GST Council.