Section 128 of CGST Act 2017: Power to Waive Penalty or Fee or Both

Section 128 : “Power to Waive Penalty or Fee or Both” (CGST Act, 2017)

Provisions under Section 128 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Waive Penalty or Fee or Both”, are as under:

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.

Related Posts:

Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Leave a Reply