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of <h1>Govt Can Waive Penalties and Late Fees Under Sections 122, 123, 125, or 47 of Tamil Nadu GST Act 2017.</h1> Section 128 of the Tamil Nadu Goods and Services Tax Act, 2017, grants the government the authority to partially or fully waive penalties under sections 122, 123, or 125, or late fees under section 47. This waiver can be applied to specific classes of taxpayers and under specified mitigating circumstances, as recommended by the Council and outlined in a government notification.
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