GST penalty waiver for non-compliance with notification requirements applies for the specified period under the Uttarakhand framework. Penalty liability under the Uttarakhand Goods and Services Tax framework is waived for registered persons for non-compliance with Notification No. 331 dated 20 May 2020. The waiver applies to penalty otherwise payable under the general penalty provision for the specified non-compliance during the period from 1 December 2020 to 30 September 2021. The notification is issued in public interest and supersedes the earlier waiver notification, while preserving actions already done or omitted before supersession.