Section 128
Power to waive penalty or fee or both
In force
Section 128. Power to waive penalty or fee or both.
The Government may, by notification, waive in part or full, any penalty referred to in section 122, 123 or 125 or any late fee referred to in section 47 for such class of taxable persons and under such mitigating circumstances as may be specified.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-128.html
- Source confidence: Pending verification
Quick facts
- Section
- 128
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0