Government Can Waive GST Penalties and Late Fees Under Section 128; IT Grievance Mechanism in Place for Portal Issues.
Section 128 of the GST Act allows the government to waive penalties under sections 122, 123, or 125, and late fees under section 47 for certain taxpayers or under specific mitigating circumstances. Various notifications have been issued to waive or reduce late fees for delays in filing different GST returns, such as GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-9C, and GSTR-10, covering different periods and conditions. Additionally, an IT Grievance Redressal Mechanism has been established to address taxpayer issues arising from technical issues on the GST Portal.
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