Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 - F.1-11(91)-TAX/GST/2019(Part-VI) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.1-11(91)-TAX/GST/2019(Part-VI) Dated, Agartala, the 08th January, 2020 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Tripura in the Finance Department No. F. 1-11 (91)- TAX/GST/2018, dated the 22 nd February, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 59, dated the 22 nd February, 2018, namely :- In the said notification, after the second proviso, the following proviso shall be inserted, namely :- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-I between the period from 19 th December, 2019 to 10 th January, 2020, . 2. This notification shall be deemed to have come into force with effect from the 19th day of December, 2019. By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department