Penalty waiver for GST notification non compliance granted, conditional on registered persons commencing compliance in the subsequent period. The Government waives penalty amounts payable by any registered person for non-compliance with the specified GST notification during the announced relief period, provided that the person complies with the notification from the commencement of the subsequent compliance period; the waiver is issued under the statutory power conferred by the GST Act and applies to penalties otherwise payable under the penal provision for registered persons.