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<h1>Late fee waiver for delayed GSTR-1 filings when returns for specified periods are filed within the notified window.</h1> The notification waives the late fee under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017-November 2019 by the due date, where those details are furnished in FORM GSTR-1 between 19th December 2019 and 10th January 2020; the amendment is effective from 19th December 2019.