Waiver of penalty for GST non-compliance, conditional on future compliance and granted with retrospective effect. The State government waives the amount of penalty payable by registered persons for non compliance with the prior G.O. during the specified non compliance window, provided those persons comply with the notification's provisions from the commencement of the subsequent compliance period; the waiver is declared to have retrospective effect from an earlier effective date.
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.
Waiver of penalty for GST non-compliance, conditional on future compliance and granted with retrospective effect.
The State government waives the amount of penalty payable by registered persons for non compliance with the prior G.O. during the specified non compliance window, provided those persons comply with the notification's provisions from the commencement of the subsequent compliance period; the waiver is declared to have retrospective effect from an earlier effective date.
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