Waiver of late fee for delayed FORM GSTR-10 filings grants relief for returns filed within the specified window. Waiver of late fee applies to registered persons who did not file 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 late fee above a nominal threshold and is effective retrospectively from 21 September 2020 under the state's statutory waiver authority.