Waiver of late fee for delayed GSTR-3B filings in August and September 2017 under Manipur GST provision. The Government of Manipur waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B for August and September 2017 by the due date, enacted by notification under powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017, on the recommendations of the Council.