Section 74(5) in Tripura State Goods and Services Tax Act, 2017
(5)The person chargeable with tax may, before services of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen percent. of such tax on the basis of his own ascertain of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.
