Waiver of penalty payable for non-compliance of provisions - S. R. O. No. 939/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.191/2020/TAXES. Dated, Thiruvananthapuram, 31st December, 2020 16th Dhanu, 1196 S. R. O. No. 939/2020 In exercise of the powers conferred by section 128 of the Kerala Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, 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 issued under G.O.(P) No.67/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.317/2020 in the Kerala Gazette Extraordinary No.1179 dated 14th May, 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. (2) This notification shall be deemed to have come into force on the 29th day of November, 2020. By order of the Governor, BISHWANATH SINHA, Principal Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Service Tax Council, the Government have decided to waive penalty payable for noncompliance of the provisions of notification issued under G.O.(P) No.67/2020/TAXES. dated 14th May, 2020 and published as S.R.O. No.317/2020 in the Kerala Gazette Extraordinary No.1179 dated 14th May, 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 1st day of April, 2021. The notification is intended to achieve the above object.