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of <h1>Punjab Govt Waives Penalties for GST Non-Compliance from Dec 2020 to Sep 2021 u/s 128 Notification.</h1> The Government of Punjab, through its Department of Excise and Taxation, issued Notification No. S.O. 132/P.A.5/2017/S.128/2021 on November 12, 2021. This notification, under the authority of section 128 of the Punjab Goods and Services Tax Act, 2017, supersedes a previous notification from May 2020. It waives penalties for registered persons under section 125 of the Act for non-compliance with a specific notification between December 1, 2020, and September 30, 2021. The notification is retroactively effective from June 30, 2021.
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