Late fee waiver for delayed GSTR-10 filing if return furnished within prescribed reopening window measures. Waiver of late fee under Section 47 is granted, limiting liability to two hundred and fifty rupees for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish that return within the specified reopening window, pursuant to powers under Section 128 and Notification No. 68/2020-State Tax.