Waiver of penalty payable for noncompliance of the provisions of notification issued in the G.O.Ms.No.142, Revenue (Commercial Taxes-II) Department, dated 15-5-2020. - G.O.MS.No. 32 - Andhra Pradesh SGST
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GST penalty waiver for non-compliance with notification conditions, subject to later compliance under the state tax law. Penalty payable by a registered person for non-compliance with the provisions of the notification issued in G.O.Ms.No.142 is waived for the period from 01-12-2020 to 31-03-2021. The waiver is issued under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and applies to penalty under section 125, subject to compliance with the notification from 01-04-2021 onward.
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.
GST penalty waiver for non-compliance with notification conditions, subject to later compliance under the state tax law.
Penalty payable by a registered person for non-compliance with the provisions of the notification issued in G.O.Ms.No.142 is waived for the period from 01-12-2020 to 31-03-2021. The waiver is issued under section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017, and applies to penalty under section 125, subject to compliance with the notification from 01-04-2021 onward.
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