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    <description>The Government amends an earlier notification to waive the late fee under section 47 for specified months and the quarter ending 31st March, 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details in FORM GSTR-1 on or before 30th June, 2020.</description>
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      <description>The Government amends an earlier notification to waive the late fee under section 47 for specified months and the quarter ending 31st March, 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details in FORM GSTR-1 on or before 30th June, 2020.</description>
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