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<h1>Tamil Nadu waives penalties for GST non-compliance from Dec 2020 to Mar 2021; compliance required from April 2021.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has announced a waiver of penalties for registered individuals who failed to comply with certain provisions between December 1, 2020, and March 31, 2021. This waiver, effective from November 29, 2020, is contingent upon compliance with the specified provisions starting April 1, 2021, as per the recommendations of the Council.