Late fee waiver for final GST return filings permits waiver where final return is filed within the amnesty period. The State Government waives the portion of the late fee under the final-return provision that exceeds five hundred rupees for registered persons who failed to furnish FORM GSTR-10 by the due date, provided they furnish the return between 1 April 2023 and 30 June 2023, implementing an amnesty limited to the excess late fee component.