Penalty waiver power under GST allows partial or full relief from specified penalties and late fees in mitigating circumstances. The Government may, by notification and on the recommendations of the Council, waive in part or in full specified penalties or late fees under GST for identified classes of taxpayers and mitigating circumstances. The power covers penalties referred to in section 122, section 123 or section 125, and late fee referred to in section 47.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty waiver power under GST allows partial or full relief from specified penalties and late fees in mitigating circumstances.
The Government may, by notification and on the recommendations of the Council, waive in part or in full specified penalties or late fees under GST for identified classes of taxpayers and mitigating circumstances. The power covers penalties referred to in section 122, section 123 or section 125, and late fee referred to in section 47.
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