Late fee waiver for delayed GSTR-1 filing rationalizes penalties, with reduced rates for nil outward supplies and turnover-based caps. Late fee for delayed furnishing of FORM GSTR-1 is rationalized by waiving the amount payable in excess of a prescribed daily rate where a registered person fails to furnish details of outward supplies by the due date. For months or quarters with no outward supplies, a lower daily rate applies. The notification also preserves earlier temporary waiver windows for specified past filing periods and sets a structured cap on late fee for later tax periods according to the class of registered person.