Late fee waiver for delayed GST reconciliation: excess fees waived if reconciliation statement filed by the specified cutoff. Waiver of excess late fees under section 47 is provided where registered persons who were required to furnish reconciliation statement in FORM GSTR-9C with the annual return in FORM GSTR-9 failed to submit it with the return but subsequently furnish FORM GSTR-9C on or before the prescribed cutoff; no refund is available for late fees already paid for delayed furnishing of FORM GSTR-9C.