Late fee waiver for delayed GSTR-7 filings limits excess daily charges and caps total late fee payable. Relief limits late fee liability for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 from June 2021 onwards by waiving the portion of late fee that exceeds a specified per day amount and by capping the total late fee payable for that return period, as provided under the Karnataka GST Act.