Late fee waiver for registered persons filing Form GSTR-9C with annual return by the specified compliance deadline. State authority waives the portion of late fee that exceeds the late fee payable up to the date of furnishing FORM GSTR-9 for registered persons who failed to submit FORM GSTR-9C with the annual return but who subsequently furnish FORM GSTR-9C within the prescribed compliance window; no refund of late fee already paid is available.