Seeks to waive penalty payable for noncompliance of the provisions of notification No.FTX.56/ 2017/Pt-II/545 dtd. 22/05/2020 - FTX.56/2017/Pt-II/618 - Assam SGST
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Penalty waiver for GST notification noncompliance, conditional on subsequent compliance and given retrospective effect. The Governor, under state GST authority, waives penalties payable for noncompliance with the Finance (Taxation) Department notification of 22 May 2020 for registered persons for noncompliance occurring between 1 December 2020 and 31 March 2021, conditional upon the person complying with the notification from 1 April 2021; the notification is deemed issued on 29 November 2020.
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 for GST notification noncompliance, conditional on subsequent compliance and given retrospective effect.
The Governor, under state GST authority, waives penalties payable for noncompliance with the Finance (Taxation) Department notification of 22 May 2020 for registered persons for noncompliance occurring between 1 December 2020 and 31 March 2021, conditional upon the person complying with the notification from 1 April 2021; the notification is deemed issued on 29 November 2020.
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