Power to waive penalty or fee or both

In force Act 12 of 2017 As on 17 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 1 provision Instruments 29

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 128 of the Central Goods and Services Tax Act, 2017 deals with 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 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 Cou The Act was enacted on 12 Apr 2017.

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.
Section 128, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

Finance Act, 2024 (No. 2) s. 146 Insertion of new section 128A

Made under this section, and citing it

27 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 2 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 128

What does Section 128 of the Central Goods and Services Tax Act deal with?

Section 128 of the Central Goods and Services Tax Act is headed "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 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 Cou

How do I find court cases under Section 128 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 128, section 128 CGST Act, section 128 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 128 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 47 (Levy of late fee), section 122 (Penalty for certain offences), section 123 (Penalty for failure to furnish information return), section 125 (General penalty), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 27: most recently Notification No. 93/2020-Central Tax (2021), then Notification No- 68/2020-Central Tax dated 21.09.2020 (2020), and 25 more.

When was Section 128 of the Central Goods and Services Tax Act enacted?

Section 128 of the Central Goods and Services Tax Act, cited as CGST Act 128, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.