Late fee waiver for delayed GST returns; specified per-day caps and conditional past-year relief announced. State Government notification waives the amount of late fee payable for failure to furnish returns under the return-filing provision for 2022-23 onwards to the extent such fee exceeds the per-day amounts and maximum percentage-of-turnover caps specified for two classes of registered persons in the Table; a proviso grants conditional retroactive waiver for certain earlier financial years where returns are filed within the prescribed 2023 window, waiving total late fee exceeding a fixed threshold.