Penalty waiver for GST non-compliance under state notification provides temporary relief for registered taxpayers during the specified period. A superseding state notification waives penalties otherwise payable by registered persons for non-compliance with Notification No. 14/2020-State Tax, as published in the State Gazette, and preserves consequences for acts or omissions occurring before the supersession; the waiver is limited to the period from the first day of December, 2020 to the thirtieth day of September, 2021.
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 under state notification provides temporary relief for registered taxpayers during the specified period.
A superseding state notification waives penalties otherwise payable by registered persons for non-compliance with Notification No. 14/2020-State Tax, as published in the State Gazette, and preserves consequences for acts or omissions occurring before the supersession; the waiver is limited to the period from the first day of December, 2020 to the thirtieth day of September, 2021.
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