Waiver of late fee for certain GSTR returns after portal filing or erroneous levy, restoring relief to affected taxpayers. The State notification waives the late fee under section 47 for three categories: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the ARN; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filed or submitted for any tax period between 1 January 2018 and 23 January 2018.