| Title | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 Central Tax, dated the 21st March, 2020. |
| Number | 89/2020 |
| Date | 29-11-2020 |
| Download | |
In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the said Act), the Government, on the recommendations of the Council, hereby
waives the amount of penalty payable by any registered person under section 125
of the said Act for noncompliance of the provisions of notification No.14/2020
Central Tax, dated the 21st March, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 197(E),
dated the 21st March, 2020, between the period from the 01st day of December,
2020 to the 31st day of March, 2021, 1 “30th day of June”, subject to the condition that the said
person complies with the provisions of the said notification from the 01st day
of April, 2021. 2 “1st day of July”.