Waiver of late fee applies to registered persons for delayed GSTR-3B filing for specified months following GST Council recommendation. The Government waives the late fee payable under Section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for all registered persons who failed to furnish FORM GSTR-3B by the due date for August and September 2017; the waiver is issued under Section 128 on the recommendation of the GST Council.