Late fee waiver for delayed GSTR-7 filing limits TDS return penalty under the State GST framework. Late fee under section 47 is waived for registered persons required to deduct tax at source under section 51 who fail to furnish FORM GSTR-7 by the due date. The waiver covers the amount in excess of twenty-five rupees for every day of delay for returns for June 2021 onwards. A proviso also states that, for failure to furnish FORM GSTR-7 for June 2020 onwards, the amount in excess of one thousand rupees shall stand waived.