Late fee waiver for GSTR-1 non-filers from June 2021 caps excess amounts above specified thresholds. The amendment inserts a proviso waiving the total amount of late fee payable under section 47 for the tax period June 2021 onwards that is in excess of the amounts specified in the Table for specified classes of registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date; the provision is effective from 1 June 2021.