Late fee waiver for failure to file GSTR 1: waiver granted if outstanding outward-supply returns are filed within the prescribed window. A waiver of the amount of late fee payable is granted for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017-November 2019, provided they furnish those details within the prescribed filing window; the amendment inserts a proviso to the earlier notification to give effect to this waiver and makes it effective from the commencement of that filing window.