Seeks to provide relief by waiver of late fee for delay in furnishing outward statement 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 25 th September, 2020. NOTIFICATION In exercise of the powers conferred by section 128 of t be 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 the 22 nd February. 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 59. dated the 22th February, 2018, namely :- In the said notification, for the fourth proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department