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        Case ID :
        GST - States

        Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – State Tax, dated the 21st March, 2020 - 89/2020- GST/SIKKIM - Sikkim SGST

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        Penalty waiver for GST noncompliance granted for specified period, subject to mandatory compliance thereafter from April. The State Government, exercising Section 128 of the Sikkim GST Act, waives penalties payable under section 125 for noncompliance with Notification No.14/2020 - State Tax for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 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 noncompliance granted for specified period, subject to mandatory compliance thereafter from April.

                                The State Government, exercising Section 128 of the Sikkim GST Act, waives penalties payable under section 125 for noncompliance with Notification No.14/2020 - State Tax for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021.


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