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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Assam GST Act Waives Penalties for Non-Compliance from December 2020 to September 2021 u/s 125.</h1> The Government of Assam, under the powers of the Assam Goods and Services Tax Act, 2017, has issued a notification superseding the previous one dated February 26, 2021. This new notification, effective from June 30, 2021, waives penalties for registered persons who failed to comply with a specific provision between December 1, 2020, and September 30, 2021. The waiver applies to penalties under section 125 of the Act, specifically related to non-compliance with a notification from May 22, 2020. The supersession does not affect actions taken before its issuance.