Waiver of late fee for delayed GSTR-3B filings removes late fee liability for affected registered persons. The State government, exercising powers under the State GST Act and on the Council's recommendation, waives the late fee payable under the Act for all registered persons who failed to furnish FORM GSTR-3B for the specified month by the due date, by issuing a formal finance department notification modifying the applicable fee liability for that return period.