Late fee waiver under State GST Act for failure to file Form GSTR-3B July return by the due date. The Governor, acting under powers conferred by the State GST Act and on the GST Council's recommendation, waives the late fee payable under the Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date, via an executive notification issued by the commercial taxes department.