Seeks to waive penalty payable for noncompliance of the provisions of notification No. S.O 20/ PGSTR/2017/ R.46/2021, dated the 28th January, 2021 - S.O. 57/P.A.5/2017/S.128/2021 - Punjab SGST
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Penalty waiver for noncompliance with specified GST notification, conditional on subsequent compliance from the next compliance period. Waiver of penalty is provided for registered persons for failure to comply with the specified Punjab GST notification between 1 December 2020 and 31 March 2021, conditional on compliance with the notification from 1 April 2021; the notification is deemed to have come into force from 29 November 2020.
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 noncompliance with specified GST notification, conditional on subsequent compliance from the next compliance period.
Waiver of penalty is provided for registered persons for failure to comply with the specified Punjab GST notification between 1 December 2020 and 31 March 2021, conditional on compliance with the notification from 1 April 2021; the notification is deemed to have come into force from 29 November 2020.
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