In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the said Act) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to waive the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of Notification No. S.O 20/ PGSTR/2017/ R.46/2021, dated the 28th January, 2021, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 5th February, 2021, 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 on and with effect from 29th November, 2020.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.