Penalty waiver for GST non compliance granted where registrants commit to comply with specified notification going forward. The Government of Meghalaya, under Section 128 of the Meghalaya Goods and Services Tax Act, 2017, waives the penalty payable under Section 125 for non compliance with notification No.14/2020 (State Tax) for the period 1 December, 2020 to 31 March, 2021, provided the registered person complies with that notification from 1 April, 2021.