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        Case ID :
        GST - States

        Amendment in Notification No. F.1-11(91)-TAX/GST/2017(Part), dated the 5th January, 2018, - F.1-11(91)-TAX/GST/2017(Part-VI) - Tripura SGST

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        Late fee waiver for GSTR-4 returns filed late between specified dates provides relief to registered persons. The State Government amends the principal notification to waive the late fee payable for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those returns are furnished between 22nd December, 2018 and 31st March, 2019.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Late fee waiver for GSTR-4 returns filed late between specified dates provides relief to registered persons.

                                The State Government amends the principal notification to waive the late fee payable for registered persons who failed to furnish FORM GSTR-4 for the quarters July 2017 to September 2018 by the due date, provided those returns are furnished between 22nd December, 2018 and 31st March, 2019.


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