Late fee waiver for delayed GSTR-3B filings provides compliance relief to affected registered persons for specified months. The State Government, under its powers pursuant to the Arunachal Pradesh Goods and Services Tax Act, 2017, waives the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for August and September 2017 by the due date, on the recommendations of the Council under section 128.