Late fee waiver for delayed GST TDS returns ensures limited recoverable levy and full waiver for nil tax months. A waiver of late fee is provided for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards; amounts of late fee in excess of a nominal per day sum are waived subject to an overall per return cap, and total late fee is fully waived where the total tax deducted at source in the month is nil. The waiver supersedes the earlier June 2021 notification and takes effect from the stated commencement date.