Late fee waiver for delayed filing of nil TDS GST returns removes excess penalty and waives fees for nil months. A waiver is provided for late fee payable under the Puducherry GST Act by registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards: late fee in excess of a specified daily amount is waived up to an overall cap, and the entire late fee is waived where the return shows nil State tax deducted at source. The notification supersedes the earlier 2021 notification and is deemed effective from 1 November 2024.