Late fee waiver for delayed GST returns reduces per-day penalties and caps maximum liability for eligible registered persons. The State Government waives the late fee under Section 47 for returns under Section 44 for FY 2022-23 onwards, capping excess liability above specified per-day rates: twenty-five rupees per day (turnover up to five crore) and fifty rupees per day (turnover above five crore up to twenty crore), each subject to a maximum of 0.02% of in-State turnover. A proviso grants an amnesty for delayed returns for earlier years filed between 1 April and 30 June 2023, waiving total late fee in excess of ten thousand rupees. The notification is effective from 31 March 2023.