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<h1>Odisha Waives Penalties for GST Non-Compliance Between Dec 2020 and Sep 2021, Following GST Council Advice.</h1> The Government of Odisha, under the Odisha Goods and Services Tax Act, 2017, has issued a notification waiving penalties for registered persons who failed to comply with a previous notification dated March 31, 2020. This waiver applies to non-compliance occurring between December 1, 2020, and September 30, 2021. This action supersedes an earlier notification from December 9, 2020, while maintaining the validity of actions taken before the supersession. The decision follows recommendations from the Goods and Service Tax Council and is enacted by the Finance Department of Odisha.