Notified regarding waiver of late fee for failure to furnish return in Form GSTR-3B - F.1-11 (91)-TAX/GST/2018/4194-263 - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (Taxes Excise) No.F.1-11 (91)-TAX/GST/2018/4194-263 Dated, Agartala the 23 rd May, 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). the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27 th day of December, 2017. Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10 th day of May, 2018 and the return in FORM GSTR-3B for each of such months on or before the 31st day of May, 2018. By order of the Governor, L.K. Gupta Principal Secretary Government of Tripura