Late fee waiver for delayed GSTR-1 filings limits waived liability above specified caps for defined classes of registrants. The State amends a prior notification under Section 128 to waive the portion of late fee under Section 47 for failure to furnish FORM GSTR-1 by the due date for tax periods from June 2021 onward where the late fee exceeds prescribed caps for three classes of registered persons: those with nil outward supplies; those with aggregate turnover up to a specified threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that threshold up to a higher specified threshold (excluding nil suppliers).