Section 128
Power to waive penalty or fee or both.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.