Penalty waiver for GST noncompliance granted for specified period, conditional on compliance from the subsequent period. The Government waives penalties payable by any registered person for noncompliance with the specified State Tax notification for the period from 1 December 2020 to 31 March 2021, provided that the person complies with the provisions of that notification from 1 April 2021 onward; the waiver is issued under powers granted by the State GST Act on the recommendations of the Council.
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 noncompliance granted for specified period, conditional on compliance from the subsequent period.
The Government waives penalties payable by any registered person for noncompliance with the specified State Tax notification for the period from 1 December 2020 to 31 March 2021, provided that the person complies with the provisions of that notification from 1 April 2021 onward; the waiver is issued under powers granted by the State GST Act on the recommendations of the Council.
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