Late fee waiver for GSTR-1 non-filers if returns are filed within the government-prescribed compliance window. Late fee waiver applies to registered persons who failed to furnish Form GSTR-1 for July 2017 to November 2019 by the due date but furnished those details within the government-prescribed compliance window; the departmental notification is amended to include this proviso and the amendment is effective from the start of that compliance window.