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    <title>Amendment of notification no.103/GST-2, dated 15.12.2020 to waive penalty payable for non-compliance of provisions of Notification No.18/GST-2, date 31.03.2020</title>
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    <description>The amendment substitutes the cutoff date &quot;31st day of March&quot; with &quot;30th day of June&quot; and replaces &quot;01st day of April&quot; with &quot;1st day of July&quot; in notification No.103/GST-2 dated 15th December, 2020, thereby extending the period during which penalties for non compliance with Notification No.18/GST-2 (dated 31.03.2020) are waived.</description>
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      <description>The amendment substitutes the cutoff date &quot;31st day of March&quot; with &quot;30th day of June&quot; and replaces &quot;01st day of April&quot; with &quot;1st day of July&quot; in notification No.103/GST-2 dated 15th December, 2020, thereby extending the period during which penalties for non compliance with Notification No.18/GST-2 (dated 31.03.2020) are waived.</description>
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