Power to waive penalty or fee or both section 128 - GST Ready Reckoner - GST

..... Power to waive penalty or fee or both As per section 128 provides for waiver of penalty leviable under section 122 or section 123 or section 125 or late fee payable under section 47 to those class of taxpayers or under such mitigating factors as notified by the Government. (ii) As per Notification No 28/2017 and 50/2017 , the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to fur .....

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Power to waive penalty or fee or both section 128 - GST Ready Reckoner - GST

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