Waiver of penalty under section 125 provides relief to registered persons for non-compliance during the specified period. A waiver of penalty is granted for registered persons under section 125 of the Punjab GST Act for non-compliance with Notification No. S.O 20/PGSTR/2017/R.46/2021 for the period from 1st December, 2020 to 30th September, 2021; the notification supersedes an earlier May 2020 order and is deemed effective from 30th June, 2021, without affecting prior actions or omissions.
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Provisions expressly mentioned in the judgment/order text.
Waiver of penalty under section 125 provides relief to registered persons for non-compliance during the specified period.
A waiver of penalty is granted for registered persons under section 125 of the Punjab GST Act for non-compliance with Notification No. S.O 20/PGSTR/2017/R.46/2021 for the period from 1st December, 2020 to 30th September, 2021; the notification supersedes an earlier May 2020 order and is deemed effective from 30th June, 2021, without affecting prior actions or omissions.
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