Waiver of Late Fee for GSTR-3B filings: late fees under section 47 waived for July filings. The State Government, on the Council's recommendation and exercising statutory administrative powers, waives the late fee payable for failure to furnish FORM GSTR-3B for the month of July, applying the relief to all registered persons who did not file that return by the due date; the waiver is limited to that return and filing period.