Late fee applicability for delayed GST annual filing: fee runs until the complete return including reconciliation statement is filed. Late fee under section 47 applies to delay in furnishing the complete annual return under section 44, comprising FORM GSTR-9 and, where required by threshold, FORM GSTR-9C. The annual return is incomplete if a required FORM GSTR-9C is not filed with FORM GSTR-9. Late fee is computed from the due date until the date the complete annual return is furnished and is not leviable separately for delayed furnishing of each form. A specified waiver covers excess late fee for certain years if FORM GSTR-9C is filed by the prescribed cutoff, with no refunds for fees already paid.