Waiver of late fee for registered persons who failed to file FORM GSTR-3B by the due date under state GST powers. Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date; the State Government, on the Council's recommendation and under section 128 of the Chhattisgarh GST Act, waives the late fee payable under section 47 for those defaults.