Late fee waiver for delayed GSTR-1 filings: capped charges set by turnover category and applicable prospectively. Amends a state GST notification to waive the portion of late fee under section 47 in excess of prescribed caps for failure to file FORM GSTR-1 by the due date, by classifying registered persons into three turnover-based categories and prescribing a fixed maximum payable late fee for each class, effective from 1 June 2021.