Late fee waiver for delayed GSTR-1 filings eased for specified small and nil supply registrants, limiting payable fee. Waiver of late fee payable under section 47 of the RGST Act, 2017 is provided for failures to furnish outward supplies in FORM GSTR-1 for tax periods from June 2021 onward. The notification caps the total late fee payable for specified classes of registered persons-nil outward suppliers, registrants with turnover up to a defined lower band, and registrants in a higher turnover band-and waives any amount in excess of the fixed cap for each class.