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<h1>Uttarakhand waives penalties for GST non-compliance from Dec 2020 to Mar 2021 u/s 128, effective April 2021.</h1> The Government of Uttarakhand has issued a notification waiving penalties for registered persons who failed to comply with the provisions of a previous notification dated May 20, 2020. This waiver applies to non-compliance between December 1, 2020, and March 31, 2021. The waiver is granted under Section 128 of the Uttarakhand Goods and Services Tax Act, 2017, and is contingent upon compliance with the specified provisions starting April 1, 2021. The decision is made in the public interest and follows recommendations from the Council.