Late fee rationalisation for GST annual returns: capped per-day penalties and waiver for retroactive filers within the compliance window. The notification caps per-day late fees for annual GST returns from 2022-23 onward by turnover class, with an overall cap tied to in-state turnover; it also waives late fee amounts exceeding a stated threshold for taxpayers who retroactively file specified prior-year returns during the designated voluntary filing period.