Penalty waiver under GST law: waives penalties for registered persons' non-compliance during a specified relief period. The notification waives the amount of penalty payable by any registered person under Section 125 of the Tamil Nadu Goods and Services Tax Act, 2017 for non-compliance with the April 2020 departmental notification for defaults occurring between 1 December 2020 and 30 September 2021; it supersedes the December 2020 notification and is deemed effective from 30 June 2021, without affecting matters done or omitted before the supersession.
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 under GST law: waives penalties for registered persons' non-compliance during a specified relief period.
The notification waives the amount of penalty payable by any registered person under Section 125 of the Tamil Nadu Goods and Services Tax Act, 2017 for non-compliance with the April 2020 departmental notification for defaults occurring between 1 December 2020 and 30 September 2021; it supersedes the December 2020 notification and is deemed effective from 30 June 2021, without affecting matters done or omitted before the supersession.
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