Late fee waiver for delayed GSTR-1 filings permits compliance relief when eligible returns are filed within the prescribed remedial window. The notification waives the late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 for periods from July 2017 to November 2019, provided the registered person furnishes the said details in FORM GSTR-1 within the remedial window of 19th December, 2019 to 10th January, 2020; the amendment is effected by inserting a proviso into the principal notification and is deemed effective from 19th December, 2019.