Late fee waiver for delayed GSTR-3B filings where TRAN-1 declarations are filed and GSTR-3B filed by specified deadlines. Waiver of late fee for specified registered persons who failed to furnish FORM GSTR-3B by the due date is granted until the TRAN-1 declaration is filed, on condition that the TRAN-1 declaration and the outstanding FORM GSTR-3B are filed within the later prescribed remedial deadlines.