Waiver of late fee for delayed GSTR-3B filings grants relief to affected registered persons for the specified period. The State Government, under section 128 of the Telangana Goods and Services Tax Act, 2017 and on the Goods and Service Tax Council's recommendation, waives the late fee payable under section 47 for all registered persons who did not furnish FORM GSTR-3B for August and September 2017 by the due date.