Late fee waiver for specified GSTR-1 and GSTR-6 filings where returns filed by the prescribed September deadline. Waiver of late fee under section 47 is granted for July 2019 where taxpayers filed FORM GSTR-1 or Input Service Distributors filed FORM GSTR-6 electronically through the common portal on or before 20th September 2019; the waiver covers registered persons in the listed districts (and those in Jammu and Kashmir) meeting the aggregate turnover threshold. The notification lists affected districts and comes into force on 31st August 2019.