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<h1>Waiver of late fees for delayed GSTR-1 filings accepted between specified dates provides conditional relief to registered persons.</h1> Late fees under Section 47 of the APGST Act are waived for registered persons who failed to file outward supply details in 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; the amendment is effected under section 128 and is deemed effective from 19th December, 2019.