Notification No.: 28/2021 – Central Tax
Date of Notification: 30th June 2021.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 128 – Power to waive or reduce penalty.
- Section 125 – General penalty (penalty waived for specified non-compliance).
CGST Rules, 2017:
- Not directly amended by this notification.
Integrated GST Act, 2017:
- Not applicable.
Summary of Notification
1) Penalty waiver for specified non-compliance (Sec. 125):
The Government waives the amount of penalty payable under Section 125 by any registered person for non-compliance of Notification No. 14/2020 – Central Tax dated 21.03.2020, for the period covered below. This operates under the power of Section 128 and is based on GST Council recommendations.
2) Relief window — 1 December 2020 to 30 September 2021:
The waiver expressly applies from 01.12.2020 to 30.09.2021. Non-compliances with Notification 14/2020 outside this window are not covered by this waiver. Clients should ensure full conformity with 14/2020 requirements from 01.10.2021 onward to avoid fresh exposure.
3) Supersession of earlier waiver (Notif. 89/2020) without disturbing past actions:
This notification supersedes Notification 89/2020 – Central Tax (29.11.2020), save for acts already done or omitted under that notification. Practically, the present waiver replaces and extends the prior waiver framework while preserving legal validity of actions taken earlier.
