In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, and in supersession of notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV- 3/GST/l /08(Pt-1)(Vol.II)/25 dated the 29th November 2020, except as respects things done or omitted to be done before such supersession, the State Government has waived the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification F.NO.FIN/REV-3/GST/l/08(Pt-1)(Vol.1)/66 dated the 21st March 2020, between the period from the 1st day of December 2020 to the 30th day of September 2021.

                                                                                    (DIPR)