Late Fee Waiver for delayed outward-supplies filing in GSTR one where returns are filed within a limited compliance window. The notification inserts a proviso granting a late fee waiver for registered persons who failed to furnish details of outward supplies in GSTR One for the period July, 2017 to November, 2019 but who file those details between 19th December, 2019 and 10th January, 2020, and declares the amendment effective from 19th December, 2019.