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    <title>Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1</title>
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    <description>Waiver of late fees is provided for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the listed months and quarters by the specified extended dates set out in the Table, replacing the earlier proviso and tying waiver eligibility to timely submission by those dates.</description>
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      <description>Waiver of late fees is provided for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the listed months and quarters by the specified extended dates set out in the Table, replacing the earlier proviso and tying waiver eligibility to timely submission by those dates.</description>
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