Tripura Government waives off the Late Fee payable for failure to furnish the Return in FORM GSTR-4

The Tripura Government, on the recommendations of the GST Council, has waived the amount of late fee payable under Section 47 of the Tripura Goods and Services Tax Act, 2017, 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 which such failure continues.

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.

[No.F.1.-1 1 (91)-TAX/GST/2017 (Part)]

 

URL: http://taxes.tripura.gov.in/pdf/gst/139.PDF