Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases

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..... E DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part-VI) Dated, Agartala, the 31st December, 2018 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 of the Council, .....

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..... ession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR 3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of state tax payable in the said return i .....

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