Late fee waiver for delayed GSTR-1 filings allowed if returns furnished by the extended deadline. The notification amends the State GST notification to provide that the late fee payable under the Act shall be waived for taxpayers who fail to furnish outward-supply details in FORM GSTR-1 for the identified months and the quarter ending 31st March, provided they furnish those details in FORM GSTR-1 on or before the extended deadline of 30th June, 2020.