Penalty waiver under Assam GST law for non-compliance of specified notification applies for the designated prior period. The notification waives the amount of penalty payable by any registered person under section 125 of the Assam Goods and Services Tax Act, 2017 for non-compliance of Notification No. FTX.56/2017/Pt II/546 dated 22 May 2020, for the period from 1 December 2020 to 30 September 2021, and supersedes Notification No. FTX.56/2017/Pt II/618 dated 26 February 2021; the waiver is deemed effective from 30 June 2021.
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 under Assam GST law for non-compliance of specified notification applies for the designated prior period.
The notification waives the amount of penalty payable by any registered person under section 125 of the Assam Goods and Services Tax Act, 2017 for non-compliance of Notification No. FTX.56/2017/Pt II/546 dated 22 May 2020, for the period from 1 December 2020 to 30 September 2021, and supersedes Notification No. FTX.56/2017/Pt II/618 dated 26 February 2021; the waiver is deemed effective from 30 June 2021.
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