Section 128: Power to waive penalty or fee or both

Q: What does Section 128 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 128 CGST pertains to "Power to waive penalty or fee or both". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 128 of The Central Goods and Services Tax Act, 2017 (CGST) prescribes power to waive penalty or fee or both. As verified on 19 May 2026.

Q: Is Section 128 CGST still in force?

Yes, Section 128 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 128 CGST?

धारा 128 CGST is the Devanagari Hindi reference for Section 128 of the The Central Goods and Services Tax Act, 2017. Section 128 of The Central Goods and Services Tax Act, 2017 (CGST) prescribes power to waive penalty or fee or both. As verified on 19 May 2026.

Q: What is Dhara 128 CGST?

Dhara 128 CGST is the Roman Hindi reference for Section 128 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 128 of The Central Goods and Services Tax Act, 2017 (CGST) prescribes power to waive penalty or fee or both. As verified on 19 May 2026.

Q: How to cite Section 128 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 128, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 128 (India).

Law on Tips Editorial Board

- 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.