In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Rules, 2017 (Telangana Act No.23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, 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 vide G.O.Ms No. 100, Revenue (CT-II) Department, dt. 04.09.2020, between the period from the 01st day of December, 2020 to the 30th day of June, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 1st day of July, 2021.

2. This notification shall be deemed to have come into force with effect from 15th day of October, 2020.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

SOMESH KUMAR

CHIEF SECRETARY &

SPECIAL CHIEF SECRETARY TO GOVERNMENT