Late fee waiver for delayed GSTR-10 filing applies when returns are furnished within the specified period. Late fee payable for failure to furnish FORM GSTR-10 is waived to the extent it exceeds two hundred and fifty rupees for registered persons who file the return between 22 September 2020 and 31 December 2020 under the Assam Goods and Services Tax regime. The waiver is issued in exercise of the power to reduce late fee and is treated as effective from 21 September 2020.