Late fee waiver for failure to file GSTR-3B; registered persons relieved of late fee for the specified return period. Waiver of the late fee removes the late fee payable for failure to furnish FORM GSTR-3B for the relevant return period, applying to all registered persons who did not file that return by the due date; the waiver was issued by the State government on the Council's recommendation under the enabling statutory power and communicated by official notification.