Section 128, Central Goods and Services Tax Act, 2017 — Power to waive penalty or fee or both

Chapter XIX · Offences and Penalties

128Power to waive penalty or fee or both.

Section 128 · Chapter XIX · page 100 of the Act

The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.

Section 128 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.