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.

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