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    <title>WAIVER OF LATE FEES PAYABLE UNDER SECTION 47 OF THE APGST ACT, 2017 FOR FAILURE TO FILE THE RETURN IN FORM GSTR-1 FROM JULY, 2017 TO NOVEMBER, 2019, WITHIN THE DUE DATE.</title>
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    <description>Late fees under Section 47 of the APGST Act are waived for registered persons who failed to file outward supply details in FORM GSTR-1 for July 2017 to November 2019 by the due date, provided they furnish those details in FORM GSTR-1 between 19th December, 2019 and 10th January, 2020; the amendment is effected under section 128 and is deemed effective from 19th December, 2019.</description>
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