Waiver of penalty payable for non-compliance of provisions - G.O. Ms. No. 72 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 72, Puducherry, dated 10th December 2020) NOTIFICATION In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Lieutenant-Governor, Puducherry, 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 of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 10, dated the 1st April, 2020, published in the Official Gazette of Puducherry, Extraordinary Part I, No. 58, dated the 1st April, 2020, between the period from the 1st 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 1st day of April, 2021. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum-Secretary to Government (Finance).