Waiver of late fee: late fees under section 47 waived for non-filing of July 2017 GSTR-3B by registered persons. Waiver of the late fee payable under section 47 is granted for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date. The State Government issued the waiver under its powers in section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 on the Council's recommendation, effective by notification dated 11 September 2017.