In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, and in supersession of notification No. 89/2020-State Tax, No. F-10-05/2021/CT/V(13), Chhattisgarh Commercial Tax Department, dated the 9th February, 2021, published in the Gazette (Extraordinary) of Chhattisgarh, No. 137, dated the 22th February, 2021, except as respects things done or omitted to be done before such supersession, 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 No. 14/2020-State Tax, No. F-10-35/2020/CT/V(38), Chhattisgarh Commercial Tax Department, dated the 31st March, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 31st March, 2020, between the period from the 1st day of December, 2020 to the 30th day of September, 2021.

2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2021.

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI,

Principal Secretary.