Notification No. 28/2021
Date: June 30, 2021
Subject: Waiver of penalty for non-compliance with Notification No. 14/2020 – Central Tax.
Description:
Waives penalty payable under section 125 of the CGST Act for specified non-compliances.
The waiver applies for the period from 1 December 2020 to 30 September 2021.
This notification supersedes Notification No. 89/2020 – Central Tax, except for past actions.
Previous Notification:
Notification No. 89/2020 – Central Tax dated 29 November 2020
Effective Date:
1 December 2020