Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. - F.1-11 (91)-Tax/GST/2021(PART) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO. F.1-11 (91)-Tax/GST/2021(PART) Dated, Agartala, the 19/07/2021 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), the State Government, on the recommendations or the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during such failure continues: Provided that where the total amount payable in lieu of central tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. Provided further the amount of late fee payable under section 47 or the said Act shall stand waived for the registered persons who failed to Furnish the return in FORM GSTR-4 for the quarterly from July, 2017 to September, 2018 by the due date but furnishes the said return between the period frown 22 nd December, 2018 to 31 st March, 2019. 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 the quarters from July, 2017 to March, 2020 by the due date but the said return between the period 22 nd day of September, to 31 st day of October, 2020. Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by registered persons who rail to furnish the return in FORM GSTR-4 by the due date, stand waived - (i) which is in excess of two hundred and fifty rupees where the total amount of State tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i). . 2. This is in supersession of this Department s notification number F.1-11(91)-TAX/GST/2017, dated 5 th January 2018, published in the Tripura Gazette, Extraordinary issue, vide number 8 dated 5 th January 2018, notification number F.1-11(91)-TAX/GST/2017(Part-VI), dated the 31 st December, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 1212 dated 31 st December, 2018 and notification number F.1-11(91)-TAX/GST/2019(Part-V), dated the 17 th October, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 2053 dated 17 th October, 2020. 3. Notwithstanding such supersession, any action taken under those notifications, superseded hereby, are saved and to be construed as taken under this notification. By order of the Governor, (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department