Late fee waiver for GSTR-10 non-filers who file during the specified amnesty period under Bihar GST rules. The notification, issued under section 128 of the Bihar Goods and Services Tax Act, 2017, waives the portion of the late fee under section 47 that is 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 who furnish that return between 1 April 2023 and 30 June 2023.