Penalty waiver for GST non-compliance grants registered persons relief for a specified prior period under state notification. The State government, under statutory power and on GST Council recommendation, waives penalties payable by registered persons for non-compliance with the specified state notification regarding GST for the period from 1 December 2020 to 30 September 2021, and supersedes the earlier 9 December 2020 notification while preserving acts done prior to 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 for GST non-compliance grants registered persons relief for a specified prior period under state notification.
The State government, under statutory power and on GST Council recommendation, waives penalties payable by registered persons for non-compliance with the specified state notification regarding GST for the period from 1 December 2020 to 30 September 2021, and supersedes the earlier 9 December 2020 notification while preserving acts done prior to supersession.
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