Late fee rationalisation for annual GST returns reduces per day charges and grants limited amnesty for prior non filers. The notification prescribes reduced per day late fee rates for GSTR 9 filers in two turnover categories-twenty five rupees per day (up to five crore turnover) and fifty rupees per day (more than five up to twenty crore turnover), each subject to a maximum of 0.02% of State turnover-and grants an amnesty waiving late fee in excess of ten thousand rupees for returns for financial years 2017 18 to 2021 22 filed between 1 April 2023 and 30 June 2023.