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of <h1>Tripura Government Waives Late Fee for GSTR-3B Filing Delays u/s 128 of GST Act 2017.</h1> The Government of Tripura has issued a notification under section 128 of the Tripura State Goods and Services Tax Act, 2017, waiving the late fee for registered persons who failed to submit the GSTR-3B return from October 2017 onwards by the due date. The late fee is reduced to 25 rupees per day of delay. If the state tax payable is nil, the late fee is further reduced to 10 rupees per day. This decision follows recommendations from the Council and aims to alleviate the financial burden on taxpayers.
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