Late fee waiver for delayed GSTR-10 filings: reduced penalty where returns are filed within the specified remedial window. A targeted waiver limits late fee liability for registered persons who failed to furnish FORM GSTR-10 by the due date but file the return between 22 September 2020 and 31 December 2020; the government, exercising its statutory powers, waives the portion of the late fee above a modest base threshold, thereby reducing the fee payable for returns regularised within that remedial window.