Section 128, Central Goods and Services Tax Act, 2017 [S10-ABS]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
128. Power to waive penalty or fee or both.—
The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.
Defined terms in this text (3)
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
Part: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (40) "Part" shall mean a Part of the Act or Regulation in which the word occurs;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
Made under this section, or naming it (46)
Notification No. 02/2023-CENTRAL TAX [N10-Z40], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 4/2018-Central Tax [N10-90T], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 04/2020-Central Tax [N10-MWW], 10 January 2020, in force. Recital: ",– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 5/2018-Central Tax [N10-91R], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 6/2018-Central Tax [N10-92Y], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 06/2021-Central Tax [N10-RS3], 30 March 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 7/2018-Central Tax [N10-93W], 23 January 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 07/2022-Central Tax [N10-WNB], 26 May 2022, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 07/2023-CENTRAL TAX [N10-ZAW], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 08/2023-CENTRAL TAX [N10-ZBY], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 08/2025-CENTRAL TAX [N11-5K4], 23 January 2025, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 09/2021-Central Tax [N10-S3P], 1 May 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council"
Notification No. 12/2022-Central Tax [N10-WTN], 5 July 2022, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 13/2018-Central Tax [N10-A86], 7 March 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 19/2021-Central Tax [N10-S80], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 20/2021-Central Tax [N10-SB6], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 21/2021-Central Tax [N10-SC8], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 22/2018-Central Tax [N10-AT7], 14 May 2018, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 22/2021-Central Tax [N10-SDA], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Notification No. 22/2023-CENTRAL TAX [N10-ZWN], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 23/2024-Central Tax [N11-3RA], 8 October 2024, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 366(E), dated the 1 June, 2021 (No.22/2021-Central Tax), except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council"
Notification No. 25/2023-CENTRAL TAX [N10-ZZK], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 26/2023-CENTRAL TAX [N11-00K], 17 July 2023, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 28/2017-Central Tax [N10-4JA], 1 September 2017, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 28/2021-Central Tax [N10-T5P], 30 June 2021, in force. Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 89/2020 – Central Tax, dated the 29th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 745(E), dated the 29th November, 2020, except as respects things done or omitted to be done before such supersession"
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