Late fee waiver for GSTR-7 filers: excess penalty amounts above prescribed thresholds waived for returns from June 2021 onward. The Government waives, for registered persons required to deduct tax at source, the portion of late fee under section 47 for failure to furnish FORM GSTR-7 by the due date that exceeds the prescribed daily threshold for tax periods from June, 2021 onward, subject to a capped total amount; the waiver applies only to the excess over those thresholds and does not relieve filing obligations or base late-fee liabilities.