Late fee waiver for GSTR-7 filers: excess late fees waived and full waiver where tax deducted at source is nil. The State Government waives specified portions of late fee under section 47 for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards by the due date, including waiver of the late fee amount in excess of a fixed per day amount and waiver of amounts exceeding a set aggregate threshold; where central tax deducted at source in a month is nil, the total late fee for that month is waived.