Late fee waiver for delayed GSTR-10 returns permitted if filed within specified period, excess fee waived. The State Government, under the Telangana Goods and Services Tax Act, 2017, waives the portion of the late fee in excess of a fixed threshold for registered persons who failed to furnish FORM GSTR-10 by the due date but furnish the return between 22 September 2020 and 31 December 2020, effected by official notification.