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    <title>Waiver of late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.</title>
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    <description>Waiver of late fee for amounts payable under section 47 is granted to registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 during the amnesty window between 19th December, 2019 and 10th January, 2020. The waiver is implemented by amending an earlier notification under section 128 and is deemed effective from 19th December, 2019.</description>
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      <description>Waiver of late fee for amounts payable under section 47 is granted to registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 during the amnesty window between 19th December, 2019 and 10th January, 2020. The waiver is implemented by amending an earlier notification under section 128 and is deemed effective from 19th December, 2019.</description>
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