This notification waives late fee payable under section 47 for specified registered persons and Input Service Distributors who furnished FORM GSTR-1 / GSTR-6 for July 2019 by 20 September 2019. The waiver applies to notified districts in several States and to the State of Jammu & Kashmir. It was issued to grant compliance relief in flood- and disturbance-affected regions.

Amendment:

Yes it has been amended through notification 48/2019