Late fee waiver for delayed Form GSTR-7 filings reduces excess per-day penalties and caps total late fee for TDS deductors. Notification waives the portion of late fee for failure to furnish Form GSTR-7 by due date (for month of June 2021 onwards) that exceeds twenty-five rupees per day for registered persons required to deduct tax at source, and provides that the total late fee liability shall stand waived to the extent it exceeds one thousand rupees.