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of <h1>Govt Can Waive GST Penalties or Late Fees Under Section 128 for Specific Taxpayers, Based on Council Recommendations</h1> Section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 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, or late fees under section 47. The waiver is applicable to specific classes of taxpayers and under certain mitigating circumstances, as recommended by the Council and specified in a government notification.
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