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