Late fee waiver for delayed final GST returns provides relief where returns are filed within the April-June 2023 window. Waiver of late fee is granted for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but furnish that return during the period from 1 April 2023 to 30 June 2023; the waiver applies to the portion of the late fee in excess of five hundred rupees.