Late fee waiver under section 47 provides relief for registered persons who missed filing their GSTR-3B return by the due date. Waiver of the late fee under section 47 is granted for registered persons who failed to furnish FORM GSTR-3B for the month of July by the due date, removing the late fee liability for that return period; the waiver is issued under section 128 and is made effective retrospectively from the notification's commencement date.