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Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19

State Notification of Tripura · 20174,479 characters of text

The enactment

TypeNotification
Year2017
JurisdictionState of Tripura
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

No.2053 Registered No. N. E.930.

TRIPURA GAiZETTE Published by Authority EXTRAORDINARY ISSUE Agartala, Saturday, October 17, 2020 A. D., Asvina 25, 1942 S. E.

PART--|-- Orders and Notifications by the Government of Tripura, The High Gourt, Government Treasury etc.

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) NO. F. 1 -1 1 (9 1 )-T$VGST/2O1 9(Part-V) Dated, Agartala, the 17th October, 2020.

NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2Ol7 (Tripura Act No. 9 of 2Ol7) (herea{ter in this notification refer-red to as the said Act), read rwith section 148 of the said Act, the Governrnent, on the reconrnendations of the Council, hereby rnakes the following fur-ther amendments in the notification of the Governrnent of Tripura in ttre Finance Departrnent, No. F. l-11(9 l)-TAX/GST/2O17(Part), dated the 5tr'JanuarSr,2O18, published in the Tripura Gazette, Extraordinary Issue, vide nunrber 8, dated the 5th January, ?OIA, narnely :- In the said notification after the second proviso, the following proviso shall be inserted, narnely: - "Provided also that late fee payable under section 47 of tlle said Act, shall stand waived " rvhich is in excess of two hundred and fifty nrpees and shall stand fi:lly waived where the total arnount of centr:rl tax payable in the said return is nil, for the registered persons who failed to fi.rrnish the retum in FORI4 GSTR-4 for the qlrarters l'rorn July, 2Ol7 to March, 2Q19 by the due date but furnishes the said return between the period fuorn 22"d day of Septernber,2O2O to 31'r day of October,2O2O."- By order of the Governor, V""QJ

(f)r. Vishal Iturnar, IAS) Joint Secretary Goverarnent of Tripura Finance Department Note: The principal notification No. F. 1-1 l(9 l)-TAX/GST/2O17(ParI} dated the 5th January, 2Ol8 was published in the Tripura Gazette, Extraordinary Issue, vide number 8, dated the 5th Januany, 2Ol8 and rvas last arnended vide notifrcation nurnber F. l-11(91)-TAX/GST/2O17(Part- VI), dated the 31"'Decernber, 2018, published in the Tripura Gazette, Extraordinary Issue, vide n rrnber l4l2,dated ttre 31"t Decernber, 2018- Printed atthe Tripura Government Press, Agartala.

No.2053 Registered No. N. E. 930 , . .. , \. 1;’::; ~“.\1!.i::-.~.\.f.;-:--'.'.'--L-'.-‘.J:»¢:'-‘.3--.‘-.TRIPURA GAZETTE— Published byAuthority EXTRAORDINARY ISSUE Agartala, Saturday, October 17, 2020 A. D., Asvina 25, 1942 S. E.

. . _ , ‘ _

PART--|-- Orders and Notifications by the Government of Tripura,.

The High Court, Government Treasury etc.

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2019(Part-V) Dated, Agartala, the 17th October, 2020 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act N0. 9 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the reconlmendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura in the Finance Department, No. F. 1 -1 l(9'1)-TAX/GST/2017(Part), dated the 5"‘ January, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 8, dated the 5"‘ January, 2018, namely :— In the said notification after the second proviso, the following proviso shall be inserted, narnelyr — “Provided also that 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 fi.1lly waived where the total arnount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters frorn July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22"“ day of Septeinber, 2020 to 315‘ day of October, 2020.”.

By order of the Governor, \/.a>,,b (Dr. Vishal Kumar, IAS) Joint Secretary Government of Tripura Finance Department Note: The principal notification No. F.1-1l(9l)-TAX/GST/2017(Part), dated the Sm January, 2018 was published in the Tripura Gazette, Extraordinary Issue, vide number 8, dated the 5"‘ January, 2018 and was last amended vide notification ntunber F. 1-1 l(91)-TAX/GST/2017(Part- VI), dated the 315' December, 2018, published in the Tripura Gazette, Extraordinary Issue, vide n unber 1412, dated the 3 ls‘ December, 2018.

Printed at the Tripura Government Press, Agartala.

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