Late fee waiver for delayed GSTR-7 TDS return filings reduces excess daily penalties and caps total liability. Waiver of late fee is granted for registered persons required to deduct tax at source who fail to furnish the return in FORM GSTR-7 for June 2021 onwards by the due date: the portion of late fee in excess of twenty-five rupees per day is waived, and the total late fee liability is waived where it exceeds one thousand rupees.