Goods and Services Tax - Tamil Nadu Goods and Services Tax Act, 2017 - Waiver of penalty payable for non-compliance of provisions - G.O. (Ms) No. 181 - Tamil Nadu SGST
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Waiver of penalty for specified GST non-compliance, conditional on compliance from April and effective retrospectively. The Governor, under delegated power conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, waives penalties payable by any registered person for non-compliance with the specified Commercial Taxes and Registration Department Notification for the period 1 December 2020 to 31 March 2021, provided the person complies with that departmental notification from 1 April 2021; the notification is deemed to have come into force on 29 November 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of penalty for specified GST non-compliance, conditional on compliance from April and effective retrospectively.
The Governor, under delegated power conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, waives penalties payable by any registered person for non-compliance with the specified Commercial Taxes and Registration Department Notification for the period 1 December 2020 to 31 March 2021, provided the person complies with that departmental notification from 1 April 2021; the notification is deemed to have come into force on 29 November 2020.
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