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    <title>Seeks to provide one time amnesty by lowering/waiving of late fees</title>
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    <description>Amends a prior Tripura GST notification to set specified filing windows for FORM GSTR-3B by class of taxpayer and to grant a conditional waiver of statutory late fees for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, waiving late fees in excess of two hundred and fifty rupees and fully waiving late fees where central tax payable is nil.</description>
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      <description>Amends a prior Tripura GST notification to set specified filing windows for FORM GSTR-3B by class of taxpayer and to grant a conditional waiver of statutory late fees for returns for July 2017-January 2020 filed between 1 July 2020 and 30 September 2020, waiving late fees in excess of two hundred and fifty rupees and fully waiving late fees where central tax payable is nil.</description>
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