Section 128 of CGST Act,2017 Power to waive penalty or fee or both

Section 128 of CGST Act,2017 Power to waive penalty or fee or both Section 128 of CGST Act,2017 from bare act : The Government may, by notification, waive in part or full, any penalty referred toin section 122 or section 123 or section 125 or any late fee referred to in section 47 for suchclass of taxpayers and under such mitigating circumstances as may be specified therein onthe recommendations of the Council.

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CHAPTER XIX

OFFENCES AND PENALTIES

Chapter XIX of the CGST Act,2017 covers seventeen sections relating to OFFENCES AND PENALTIESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 122 :Penalty for certain offences Section 123 :Penalty for failure to furnish information return Section 124 :Fine for failure to furnish statistics Section 125 :General Penalty Section 126 :General disciplines related to penalty Section 127 :Power to impose penalty in certain cases Section 128 :Power to waive penalty or fee or both Section 129 :Detention, seizure and release of goods and conveyances in transit Section 130 :Confiscation of goods or conveyances and levy of penalty Section 131 :Confiscation or penalty not to interfere with other punishments Section 132 :Punishment for certain offences Section 133 :Liability ofofficers andcertain other persons Section 134 :Cognizance ofoffences Section 135 :Presumption of culpable mental state Section 136 :Relevancy ofstatementsunder certaincircumstances Section 137 :Offences by companies Section 138:Compounding of offences

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