Late fee waiver for GSTR-1 and GSTR-6 filings where returns are furnished by the specified extended deadline. Waives the amount of late fee payable under section 47 of the Arunachal Pradesh Goods and Services Tax Act, 2017 for specified taxpayers who electronically furnish FORM GSTR-1 or, in the case of Input Service Distributors, FORM GSTR-6 for July 2019 by the extended filing date; applicability is limited to taxpayers with principal places of business in the districts listed in the notification or in Jammu and Kashmir and who meet the aggregate turnover threshold, issued under section 128 of the Act.