Late fee waiver for delayed GSTR-1 filings where returns are furnished within the notified compliance window. The notification waives the amount of late fee payable under section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the periods July 2017 to September 2018 but furnish those details in FORM GSTR-1 within the specified remedial filing window inserted as a proviso to the earlier notification.