Late fee waiver for delayed final GST returns permits registered persons to file belated returns within an amnesty window. The Government has waived the amount of late fee in excess of five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnish that return during the amnesty period from 1 April 2023 to 30 June 2023, exercised under the HGST Act on the recommendation of the Council.