Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19 - F.1-11(91)-TAX/GST/2019(Part-V) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2019(Part-V) Dated, Agartala, the 17 th October, 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) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura in the Finance Department, No. F.1-11(51)-TAX/GST/2017-(Part), dated the 5 th January, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 8, dated the 5 th January, 2018, namely :- In the said notification after the second proviso, the following proviso shall be inserted, namely : Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22 nd day of September, 2020 to 31 st day of October, 2020. . By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department