Waiver of Late Fee under Section 47: Late fee waived for GSTR-3B returns for August and September. The Governor, on the Council's recommendation and invoking statutory authority, waives the late fee payable under Section 47 for all registered persons who failed to furnish FORM GSTR-3B for the months of August and September, 2017 by the due date, as announced by departmental notification issued by the Excise and Taxation Department.