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    <title>Amendment in Notification G.O. Ms. No. 9, dated the 23rd January, 2018</title>
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    <description>The amendment waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 for July 2017 to November 2019, provided they submit those details in FORM GSTR-1 within the specified rectification window. The provision, added to the earlier notification, is made operative from 19th December 2019 and operates as a limited compliance relief to regularize filings without late fee liability.</description>
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      <description>The amendment waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 for July 2017 to November 2019, provided they submit those details in FORM GSTR-1 within the specified rectification window. The provision, added to the earlier notification, is made operative from 19th December 2019 and operates as a limited compliance relief to regularize filings without late fee liability.</description>
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