Waiver of late fee for late GSTR 3B returns relieves registered persons for specified filing periods under executive authority. Waiver of late fee is authorised for registered persons who failed to furnish returns in Form GSTR-3B for the specified months, relieving them of the late fee payable under the statute when returns were not filed by the due date; the waiver is an administrative action limited to that return form and filing periods and does not affect other liabilities.