Reduction of late fee in case of delayed filing of FORM GSTR-5.

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....CE DEPARTMENT (TAXES & EXCISE) No. F.1-11(91)-TAX/GST/2018 Dated, Agartala, the 22nd February, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and ....

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.... every day during which such failure continues: Provided that where the total amount of state tax payable in the said return is nil, the amount of late fee payable by such registered person for failu....