Late fee rationalisation: waiver for specified GSTR 9 non filers and limited amnesty for returns filed within prescribed window. The State prescribes differentiated nominal per day late fees for annual returns by turnover class, subject to a maximum cap tied to a percentage of in State turnover, and limits recoverable late fees to those specified amounts for returns filed after the due date. A time bound amnesty waives late fees for certain prior years for returns filed within the prescribed amnesty window to the extent the fee exceeds a fixed threshold.