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notification2020Tripura

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019

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No. 64 Registered No. N. E. 930. TRIPURA GAZETTE Published by Authority EXTRAORDINARY ISSUE PART--I-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 20 I 7 (Tripura Act No. 9 of 20 I 7), the State Government, on the recommendations of the Council, hereby makes the following further amendment iri the notification of the Government of Tripura in the Finance Department No.F.I-11(91 )­ TAX/GST/2018, dated the 22"d February, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 59, dated the 22"d February, 2018, namely:- ln the said notification, after the second proviso, the following proviso shall be inserted, namely :- " 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 furnishes the said detai.ls in FORM GSTR-1 between the period from h .January, 2020.''. 2 . This notification shall be deemed to have come into force with effect from the 19th day of December, 20 19. Joint Secretary Government ofTripura Finance Department Note: The principal notification No.F.l-l 1(91)-TAX/GST/2018, dated the 22"d February, 2018 was published in the Tripura Gazette, Extraordinary Issue, vide number 59, dated the 22"d February. 2018 and was subsequently amended by notification No.F. 1-11(91)-TAX/GST/2017 (Part-Y 1 ). dated the 3 I ' 1 December, 20 1 8, pub) ished in the Tripura Gazette, Extraordinary Issue, vidC! number .1414, dated the 31 s• December, 2018. Printed at the Tripura Government Press, Agartala.