Late fee waiver for GSTR-3B non-filers: state power under section 128 removes section 47 late fee liability for July filings. The State Government, satisfied it was expedient in the public interest, exercised the power under section 128 of the State Goods and Services Tax Act, 2017 to waive the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B for July 2017 by the due date.