Late fee waiver for specified GSTR 1 and GSTR 6 returns when filed electronically by the prescribed deadline. Waiver of late fee under section 47 is granted for specified July 2019 GST filings under section 128 of the Maharashtra GST Act. It applies to registered persons in the listed districts with aggregate turnover above the statutory threshold who file FORM GSTR-1 for July 2019 electronically by 20 September 2019, and to Input Service Distributors in the listed districts who file FORM GSTR-6 for July 2019 electronically by the same date. The covered districts are Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik and Ahmednagar.