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    <title>Amendment in Notification No. S.O. 13/P.A.5/2017/S.128/2018, dated the 27th February, 2018</title>
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    <description>The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date but who furnished those details in FORM GSTR-1 between 19th December 2019 and 10th January 2020. The amendment is made under section 128 of the Act and is deemed effective from 19th December 2019.</description>
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      <description>The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date but who furnished those details in FORM GSTR-1 between 19th December 2019 and 10th January 2020. The amendment is made under section 128 of the Act and is deemed effective from 19th December 2019.</description>
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