Late fee waiver for delayed GSTR-10 returns reduces payable late fee to a capped amount if filed within the window. The notification waives the portion 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 who furnish that return within the prescribed remedial window, thereby capping the late fee payable at that amount for eligible filers and conditioning the relief on filing within the specified period.