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    <title>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.</title>
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    <description>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.</description>
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