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of <h1>Puducherry Waives Penalties for GST Act Non-Compliance (Section 125); Applies from Dec 2020 to March 2021.</h1> The Government of Puducherry, through the Commercial Taxes Secretariat, has issued a notification waiving penalties for non-compliance with certain provisions under the Puducherry Goods and Services Tax Act, 2017. This waiver applies to penalties under section 125 of the Act for non-compliance with a previous notification issued on April 1, 2020. The waiver covers the period from December 1, 2020, to March 31, 2021. However, to benefit from this waiver, registered persons must comply with the specified provisions starting April 1, 2021. This decision was made on the recommendation of the GST Council.
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