TMI BlogSeeks to rationalize late fee for delay in filing of return in FORM GSTR-4.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Jul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtraordinary 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 numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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