Late fee waiver for GSTR-3B filings: waiver granted for delayed July returns under the applicable GST provision. The Government of Karnataka, on the Council's recommendation and exercising powers under the Karnataka Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for the month of July 2017 by the due date.