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of <h1>Tripura Waives Late Fees for Specific GST Returns u/s 128 of the State GST Act 2017.</h1> The Government of Tripura, under section 128 of the Tripura State Goods and Services Tax Act, 2017, has waived the late fee imposed under section 47 for certain taxpayers. This waiver applies to registered persons who submitted but did not file their GSTR-3B return for October 2017, those who filed GSTR-4 for October to December 2017 by the due date but were charged a late fee, and Input Service Distributors who paid late fees for GSTR-6 submissions between January 1 and January 23, 2018. This decision follows recommendations from the Council.
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