Power to waive penalty or fee or both [ section 128 ]

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....uction in Late fee given by the government * Late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date. [ Notification No. 73/2017 - Central Tax Dated 29/12/2017 ] * Late fee payable by any registered person for failure to furnish the details of outward supplies for a....

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.....e. ISD Return) by the due date under section 47 of the said Act. [ Notification No. 7/2018 - Central Tax Dated 23.01.2018 ] * Late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act [ Notification No. 76/2018-Central Tax ....

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....020 to 31st day of December, 2020. [ Notification No. 68/2020-Central Tax Dated 21.09.2020 ] * Late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 (i.e. TDS) for the month of June, 2021 onwa....