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<h1>Government Can Waive Penalties or Late Fees Under Section 128 of Bihar GST Act 2017 for Eligible Taxpayers</h1> Section 128 of the Bihar Goods and Services Tax Act, 2017, grants the government the authority to waive penalties or late fees, either partially or entirely. This waiver applies to penalties mentioned in sections 122, 123, or 125, and late fees under section 47. The waiver can be issued through a government notification for specific classes of taxpayers and under specified mitigating circumstances, based on recommendations from the Council.