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<h1>Goa Waives GST Penalties for Non-Compliance u/s 125 from Dec 2020 to Sept 2021, Supersedes 2020 Notification.</h1> The Government of Goa, under the authority of Section 128 of the Goa Goods and Services Tax Act, 2017, has issued a notification superseding a previous one dated December 15, 2020. This new notification waives penalties for registered persons under Section 125 of the Act for non-compliance with a specified notification from March 30, 2020. The waiver applies to non-compliance occurring between December 1, 2020, and September 30, 2021. This decision was made following recommendations from the Council and is published in the Official Gazette.