Late fee waiver for delayed GSTR-1 filings was extended for specified tax periods if furnished by notified dates. Late fee under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the prescribed due date, provided the returns for the specified tax periods were furnished on or before the dates set out in the notification. The amendment substituted the earlier proviso in the existing waiver notification and applied the concession to the listed monthly and quarterly periods, subject to compliance within the notified extended dates.