Late fee waiver for delayed GSTR-3B filings: state waives late fee for July returns filed after due date. The State government, exercising delegated powers, waives the late fee payable under the Kerala SGST Act for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date; the waiver takes effect from 1 September 2017 and is issued following the recommendation of the Goods and Services Tax Council.