Late fee waiver for specific GST return filers after portal submission errors restores compliance status for affected taxpayers. The Governor, under section 128 of the Haryana GST Act, waives late fees charged under section 47 for three classes: persons who submitted but did not file FORM GSTR-3B after generating an application reference number; persons who timely filed FORM GSTR-4 for October-December but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early January 2018 up to the portal correction date.