Late fee waiver for delayed GSTR-7 returns limits daily penalty exposure by capping excess fees beyond a nominal threshold. The State waives the amount of late fee payable for failure to furnish FORM GSTR-7 for the month of June 2021 onwards by registered persons required to deduct tax at source, insofar as such late fee exceeds a nominal daily threshold, and provides that the total late fee shall stand waived where it exceeds a specified aggregate ceiling.