TaxTMI 
TaxTMI 
Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1
X X X X Extracts X X X X
X X X X Extracts X X X X
.... In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/q....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but fur....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to June, 2020 03rd day of August, 2020 Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1(91)-TAX/GST/2018, dated the 22nd February, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 59 dated 22nd February, 2018, notification number F.1-11(91)-TAX/GST/2017(Part-VI), dated the 31st December, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 1414 dated 31st December, 2018, notification number F.1-11(91)-TAX/GST/2019(Part-VI), dated the 8th ....