Waiver of late fee for delayed GSTR-10 filings where returns filed between April and June reduces penalty exposure. Waives the amount of late fee in excess of five hundred rupees under Section 47 for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023; issued under powers of Section 128 on the Council's recommendation and effective from 31 March 2023.