Late fee waiver for delayed GSTR 10 filings permits relief when final return is filed within the specified three month window. The State Government, exercising powers under section 128 and on Council recommendations, waives the portion of late fee under section 47 in excess of five hundred rupees for registered persons who failed to furnish the final return in Form GSTR-10 by the due date but furnished it between 1 April 2023 and 30 June 2023.