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    <title>Waiver of late fee payable by registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details between the period from 22nd December, 2018 to 31 st March, 2019.</title>
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    <description>Waiver of late fee is provided for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to September 2018 but furnish those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019; the waiver amends the prior notification and is deemed effective from 31st December, 2018.</description>
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