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The Government waives the penalty payable by any registered person under section 125 of the Central Goods and Services Tax Act, 2017 for non-compliance with notification No.14/2020-Central Tax. This waiver applies from the 1st day of December, 2020 to the 31st day of March, 2021. The registered person complies with the provisions of notification No.14/2020-Central Tax from the 1st day of April, 2021 to qualify for the waiver.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 89/2020 – Central Tax
New Delhi, the 29th November, 2020
G.S.R……(E). - 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 non-compliance 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, subject to the condition that the said person complies with the provisions of the said notification from the 01st day of April, 2021.
[F. No-CBEC-20/16/38/2020-GST]
(Pramod Kumar) Director, Government of India
