Late fee waiver for delayed GSTR-1 filings if submitted within specified limited rectification window, enabling compliance relief. The amendment 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, provided they submit those details in FORM GSTR-1 within the specified rectification window. The provision, added to the earlier notification, is made operative from 19th December 2019 and operates as a limited compliance relief to regularize filings without late fee liability.