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    <description>Substitutes a proviso to waive the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the due date, if they furnish those details on or before the specified extended dates for the listed months and quarters.</description>
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      <description>Substitutes a proviso to waive the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the due date, if they furnish those details on or before the specified extended dates for the listed months and quarters.</description>
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