Late fee waiver for delayed GST outward-supply filings when taxpayers regularise returns within a prescribed compliance window. Amends a prior notification to substitute a terminal punctuation mark and to add a proviso waiving late fees for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the specified months/quarters by the due date, provided such details are furnished in FORM GSTR-1 within the prescribed compliance window, thereby granting conditional relief from late fees while preserving return and reporting requirements.