Waiver of late fee for delayed GSTR-1 filings allowed if returns are filed within the prescribed rectification window. The amendment waives the amount of late fee payable under the Uttar Pradesh Goods and Services Tax Act for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the period July 2017 to September 2018, provided those details are furnished in FORM GSTR-1 within the prescribed rectification window inserted as a proviso to the earlier notification.