Late fee waiver for delayed GSTR 1 filings if furnished between 19 Dec 2019 and 10 Jan 2020. Amendment inserts a proviso waiving the late fee payable under section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to November 2019, provided those details are furnished in FORM GSTR-1 between 19th December 2019 and 10th January 2020; the amendment is deemed effective from 19th December 2019.