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of <h1>Government Can Waive Penalties or Late Fees Under Section 128 of Rajasthan GST Act 2017 for Specific Taxpayers</h1> The Rajasthan Goods and Services Tax Act, 2017, under Section 128, grants the government the authority to waive penalties or late fees, either partially or entirely. This waiver can apply to penalties outlined in Sections 122, 123, or 125, and late fees mentioned in Section 47. Such waivers are applicable to specific classes of taxpayers and under certain mitigating circumstances, as recommended by the Council and specified through government notification.
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