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of <h1>Nagaland Finance Dept Waives Penalties for GST Non-Compliance (Dec 2020 - Sep 2021) u/s 128.</h1> The Government of Nagaland's Finance Department issued a notification under section 128 of the Nagaland Goods and Services Tax Act, 2017, superseding a previous notification from November 29, 2020. This notification waives penalties for registered persons under section 125 of the Act for non-compliance with provisions from a notification dated March 21, 2020. The waiver applies to non-compliance occurring between December 1, 2020, and September 30, 2021. The notification was issued on June 30, 2021, following recommendations from the Council.
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