Late fee waiver for delayed GSTR-1 filings when returns for specified period are submitted within the prescribed compliance window. The notification waives the late fee under section 47 for registered persons who did not furnish FORM GSTR-1 for July 2017 to November 2019 by the due date, provided they furnish those details in FORM GSTR-1 between 19th December, 2019 and 10th January, 2020, and declares the notification effective from 19th December, 2019.