Chapter XIX CGST Offences And Penalties (Section 122 to 138)
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Chapter XIX CGST Offences And Penalties (Section 122 to 138)
Last updated at April 16, 2024 by Teachoo
According to Section 128 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
he 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.
