Late fee waiver for TDS deductors: excess late fee on delayed GSTR 7 filings exempted, with a capped liability remaining. The notification prescribes a waiver of the portion of the late fee under section 47 for registered persons required to deduct tax at source under section 51 who fail to furnish FORM GSTR-7 from the stated tax period. It exempts amounts of late fee in excess of twenty-five rupees per day and provides that total late fee amounts exceeding one thousand rupees shall stand waived, thereby capping and limiting late fee liability while preserving the minimum per-day fee.