Rescission of waiver of late fee revokes earlier waiver notification under GST Act, effective retrospectively. The Governor, exercising powers under the relevant GST enactment and the general clauses Act, rescinds the earlier notification that had granted a waiver of late fee to registered persons for non-filing of Form GSTR-5A, subject to preservation of actions taken prior to rescission, and declares the rescission to have effect from 7th March, 2018.