Late fee waiver for delayed GST returns: penalties under the statute waived for failure to file GSTR-3B by due date. A waiver of the late fee is granted for registered persons who failed to furnish the return in Form GSTR-3B for the month of July 2017 by the due date, the State Government acting on the Council's recommendation and exercising its statutory power under the Madhya Pradesh Goods and Services Tax Act, 2017 to dispense with the late fee otherwise payable.