On July 01, 2021, the Central Board of Indirect Taxes and Customs (CBIC) issues a notification for waiving the penalty payable by any registered person under Section 125 of Central Goods and Service Tax Act, 2017 for the non-compliance of Notification no. 14/2021- Central Tax dated March 21, 2020 between the period of December 1, 2020 to September 30, 2021.