Late fee waiver for delayed final GST returns allows relief where returns filed within specified government grace period. The State Government waives the portion of the late fee under section 47 of the Meghalaya GST Act that exceeds five hundred rupees for registered persons who did not file the final return in FORM GSTR-10 by the due date but who furnish that return within the relief period running from 1 April 2023 to 30 June 2023.