Late fee waiver for delayed GSTR-10 filings allowed if return filed within the specified amnesty period under law. Waives late fee in excess of five hundred rupees for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the return between 1 April 2023 and 30 June 2023, issued under powers conferred by section 128 of the Kerala SGST Act and deemed to have come into force on 31 March 2023.