The Central Goods and Services Tax Act, 2017
Chapter-XIX Offences and Penalties
Section 128: Power to waive penalty or fee or both.
128. 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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].
Notifications:
n1. Late fee waiver:
- For GSTR-4, refer Notification No. 73/2017-Central Tax dated 29.12.2017.
- For GSTR-1, refer Notification No. 04/2018– Central Tax dated 23.01.2018.
- For GSTR-5, refer Notification No. 05/2018 – Central Tax dated 23.01.2018.
- For GSTR-6, refer Notification No. 7/2018 – Central Tax dated 23.01.2018.