Circular No. ES/86/2021-22 2nd July, 2021
To: Members of the Council
Sub: CBIC waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
CBIC has issued Notification No. 28/2021 – Central Tax dated 30th June, 2021 by waiving off the amount of penalty payable by any registered person under Section 125 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), for non-compliance of the provisions of Notification No. 14/2020 dated 21st March 2020 between the period from 1st December, 2020 to 30th September, 2021.
Members may kindly make a note of the above.