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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Kerala Waives Penalties for GST Non-Compliance Between Dec 2020 and Mar 2021 u/s 128 of GST Act 2017.</h1> The Government of Kerala, under section 128 of the Kerala Goods and Services Tax Act, 2017, has waived penalties for registered persons who failed to comply with the provisions of a prior notification issued on May 14, 2020. This waiver applies to non-compliance occurring between December 1, 2020, and March 31, 2021. To benefit from this waiver, affected parties must comply with the specified provisions starting April 1, 2021. This notification, effective from November 29, 2020, follows recommendations from the Goods and Services Tax Council.
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