Waiver of late fee for delayed GSTR-3B filing where TRAN-1 declarations are subsequently filed within prescribed window. Waiver of late fee for failure to furnish FORM GSTR-3B for specified months is granted to registered persons who had submitted but not filed FORM GST TRAN-1 by the earlier cutoff, provided they file the TRAN-1 declaration within the prescribed window and submit the outstanding GSTR-3B returns by the final prescribed date.