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of <h1>Government Can Waive Penalties Under Section 128 of Kerala GST Ordinance 2017 for Certain Taxpayers in Mitigating Circumstances.</h1> The Kerala Goods and Services Tax Ordinance, 2017, under Section 128, grants the government the authority to waive penalties or fees, either partially or entirely. This 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 recommended by the Council.
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