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of <h1>Chhattisgarh Waives GST Penalties for Non-Compliance from Dec 2020 to Sep 2021 u/s 128 of CGST Act.</h1> The Government of Chhattisgarh, exercising its powers under section 128 of the Chhattisgarh Goods and Services Tax Act, 2017, has waived penalties for registered persons who failed to comply with Notification No. 14/2020-State Tax, dated March 31, 2020. This waiver applies to non-compliance occurring between December 1, 2020, and September 30, 2021. The waiver supersedes a previous notification from February 9, 2021, and is effective retroactively from June 30, 2021. This decision follows recommendations from the Council and is issued by the Chhattisgarh Commercial Tax Department.
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