Waiver of Late Fee: late fees for delayed GSTR 3B filings for specified months are waived under a state GST notification. The State Government waives the late fee payable for registered persons who failed to furnish the return in FORM GSTR-3B for August and September 2017 by the due date; the waiver is effected by notification SRO-457 under the Act and comes into force from 24th October, 2017.