Late fee waiver under Delhi GST: late fees for certain GSTR-3B returns waived for registered persons. The Lt. Governor, on the Council's recommendation and invoking delegated statutory power, waives the late fee payable under the Delhi Goods and Services Tax Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the specified filing period by the due date, issued via administrative notification by the finance department.