Late fee cap for delayed GSTR 6 returns: waiver of fees exceeding a nominal per day amount to reduce filing burden. The Tripura State Government, under the Tripura State Goods and Services Tax Act, 2017, notifies that late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date is waived to the extent it exceeds a fixed nominal per day amount; the notification implements this waiver on the recommendations of the Council and limits recoverable late fee to that per day threshold.
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Provisions expressly mentioned in the judgment/order text.
Late fee cap for delayed GSTR 6 returns: waiver of fees exceeding a nominal per day amount to reduce filing burden.
The Tripura State Government, under the Tripura State Goods and Services Tax Act, 2017, notifies that late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date is waived to the extent it exceeds a fixed nominal per day amount; the notification implements this waiver on the recommendations of the Council and limits recoverable late fee to that per day threshold.
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