Late fee waiver for delayed GSTR-3B filings-registered persons relieved of late fees for specified months under state GST authority. The Governor of Mizoram, on the Council's recommendation and under statutory waiver authority of the Mizoram Goods and Services Tax Act, waives the late fee payable for all registered persons who failed to furnish FORM GSTR-3B for August and September, 2017 by the due date.