Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B

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....d the 13th September, 2017 published in the Tripura Gazette. Extraordinary Issue, vide number 329 dated 15th September, 2017, notification of the Government of Tripura in the Finance Department, No.F.1-11(100)-TAX/GST/2017 dated the 27th October. 2017 published in the Tripura Gazette, Extraordinary Issue, vide number 380 dated 31st October, 2017 and notification of the Government of Tripura in the Finance Department. No.F.1-11(91)-TAX/GST/2017(Part) dated the 22nd November, 2017 published in the Tripura Gazette, Extraordinary Issue, vide number 441 dated the 22nd November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to ....

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....eriod Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the State of Tripura February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020 May....

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....t furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hu....

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.... January-March, 2021 Sixty days from the due date of furnishing return."; Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to f....