Late fee waiver for delayed GSTR-3B filings where TRAN-1 declarations were subsequently filed; conditional return filing required. The State Government waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B by the due date for registered persons whose FORM GST TRAN-1 was submitted but not filed on the portal on or before 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and filed the GSTR-3B returns for October 2017-April 2018 by 31 May 2018.