Waiver of penalty payable by any registered person under Section 12 of the Telangana Goods and Sales Tax Act, 2017 - G.O.Ms No. 21 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Rules, 2017 Waiver of penalty payable by any registered person under Section 12 of the Telangana Goods and Sales Tax Act, 2017 (Telangana Act No.23 of 2017) Notification - Orders - Issued. REVENUE (CT-II) DEPARTMENT G.O.Ms No. 21 Dated: 06.02.2021 Read the following :- 1. G.O.Ms No. 100, Revenue (CT-II) Department,dt: 04.09.2020. 2. Governemnt of India, Ministry of Finance Department (Department of Revenue) Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 89/2020 - Central Tax, dt. 15-10-2020. 3. From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Ref No. A(1)/70/2017, Dt. 24-12-2020. ***** ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette dt: 06.02.2021. NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Rules, 2017 (Telangana Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State 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 vide G.O.Ms No. 100, Revenue (CT-II) Department, dt. 04.09.2020, 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. 2. This notification shall be deemed to have come into force with effect from 15th day of October, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT