Seeks to provide relief by conditional waiver of late fee in FORM GSTR-1 - F. 1-11(91)-TAX/GST/2020(Part-IV) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No F. 1-11(91)-TAX/GST/2020(Part-IV) Dated, Agartala the 21 st May, 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 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 22nd February, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 59, dated the 22nd February, 2018, namely: In the said notification, after the third 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 months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1 , on or before the 30 th day of June, 2020. By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department