Late fee waiver for delayed GSTR-9C filings if subsequently filed by specified deadline; excess fees waived, no refunds. Waiver of excess late fees under section 47 is granted where taxpayers required to file reconciliation statement in FORM GSTR-9C with FORM GSTR-9 failed to do so but furnished FORM GSTR-9C subsequently on or before 31st March, 2025; waiver applies to amounts in excess of the late fee payable up to the date of filing FORM GSTR-9 and is issued under section 128, with no refund of late fee already paid.