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of <h1>Tripura Reduces Late Fee for Delayed GSTR-5 Filing: Rs. 25/Day, Rs. 10/Day If No Tax Due Under GST Act 2017.</h1> The Government of Tripura, under the Tripura State Goods and Services Tax Act, 2017, has reduced the late fee for delayed filing of FORM GSTR-5. The late fee is now capped at twenty-five rupees per day for registered persons who fail to file by the due date. If no state tax is payable in the return, the late fee is reduced to ten rupees per day. This waiver is enacted on the recommendations of the Council and is authorized by the Finance Department of Tripura.
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