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        Case ID :
        GST - States

        Amendment of notification no.103/GST-2, dated 15.12.2020 to waive penalty payable for non-compliance of provisions of Notification No.18/GST-2, date 31.03.2020 - 12/GST-2 - Haryana SGST

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        Penalty waiver date extension: compliance deadlines moved to permit continued waiver for non compliance with prior GST notification. The amendment substitutes the cutoff date '31st day of March' with '30th day of June' and replaces '01st day of April' with '1st day of July' in notification No.103/GST-2 dated 15th December, 2020, thereby extending the period during which penalties for non compliance with Notification No.18/GST-2 (dated 31.03.2020) are waived.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Penalty waiver date extension: compliance deadlines moved to permit continued waiver for non compliance with prior GST notification.

                                The amendment substitutes the cutoff date "31st day of March" with "30th day of June" and replaces "01st day of April" with "1st day of July" in notification No.103/GST-2 dated 15th December, 2020, thereby extending the period during which penalties for non compliance with Notification No.18/GST-2 (dated 31.03.2020) are waived.


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