Penalty waiver for GST notification noncompliance conditioned on subsequent compliance and limited retrospective effect under state law. Waiver of penalty is granted for specified noncompliance with an earlier GST notification: the Governor, exercising powers under the relevant Act, waives the penalty otherwise payable by any registered person for failure to comply with the provisions of the earlier notification for a prescribed window, provided that the registered person thereafter complies with that notification from the ensuing compliance date.