Late fee waiver for delayed GSTR-10 filings allowed if returns filed within specified notification window under GST. Waiver of late fee for delayed FORM GSTR-10 filings is authorised by statutory power and limited to the amount of late fee in excess of two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish the return between 22nd September, 2020 and 31st December, 2020.