Late fee waiver for delayed GSTR-1 filings where outward-supply details are furnished within the prescribed relief window. An inserted proviso waives the late fee under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July, 2017 to November, 2019 by the due date but furnished those details between 19th December, 2019 and 10th January, 2020; the amendment is deemed effective from 19th December, 2019.