Late fee waiver for delayed GSTR-1 filings where outward-supply details are submitted within the specified compliance window. The government amends a prior notification to provide that the late fee waiver under section 47 shall apply to registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date, provided they furnish those details in FORM GSTR-1 within the prescribed compliance window; the amendment takes effect from the opening day of that window.