Power to waive penalty or fee or both section 128

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..... 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 furnish the return in FORM GSTR-3B for the month of July, 2017, Aug 2017 and Sept 2017 by the due date. (iii) As per Notification No 64/2017 , the Central Government, on .....

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..... or reduction of late fee vide Notification No. 04/2018- Central Tax dated 23.01.2018, No.05/2018-Central Tax dated 23.01.2018, No.06/2018- Central Tax dated 23.01.2018, No.07/2018-Central Tax dated 23.01.2018 , No. 08/2023 dtd 31-03-2023 with regard to GSTR-1, GSTR-5, GSTR-5A, GSTR-6 respectively. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Manageme .....

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