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Under section 128, Central Goods and Services Tax Act, 2017 (45)

1 September 2017Notification 28/2017-CT [N104JA]
Notification of the Central Government, 28/2017-Central Tax24 October 2017Notification 50/2017-CT [N1078Q]
Notification of the Central Government, 50/2017-Central Tax15 November 2017Notification 64/2017-CT [N108E2]
Notification of the Central Government, 64/2017-Central Tax29 December 2017Notification 73/2017-CT [N108QN]
Notification of the Central Government, 73/2017-Central Tax23 January 2018Notification 4/2018-CT [N1090T]
Notification of the Central Government, 4/2018-Central Tax23 January 2018Notification 5/2018-CT [N1091R]
Notification of the Central Government, 5/2018-Central Tax23 January 2018Notification 6/2018-CT [N1092Y]
Notification of the Central Government, 6/2018-Central Tax23 January 2018Notification 7/2018-CT [N1093W]
Notification of the Central Government, 7/2018-Central Tax7 March 2018Notification 13/2018-CT [N10A86]
Notification of the Central Government, 13/2018-Central Tax14 May 2018Notification 22/2018-CT [N10AT7]
Notification of the Central Government, 22/2018-Central Tax4 September 2018Notification 41/2018-CT [N10CQ5]
Notification of the Central Government, 41/2018-Central Tax31 December 2018Notification 75/2018-CT [N10ETQ]
Notification of the Central Government, 75/2018-Central Tax31 December 2018Notification 76/2018-CT [N10EVN]
Notification of the Central Government, 76/2018-Central Tax31 December 2018Notification 77/2018-CT [N10EWV]
Notification of the Central Government, 77/2018-Central Tax31 August 2019Notification 41/2019-CT [N10J0S]
Notification of the Central Government, 41/2019-Central Tax9 October 2019Notification 48/2019-CT [N10KD7]
Notification of the Central Government, 48/2019-Central Tax26 December 2019Notification 74/2019-CT [N10MAN]
Notification of the Central Government, 74/2019-Central Tax10 January 2020Notification 4/2020-CT [N10MWW]
Notification of the Central Government, 4/2020-Central Tax3 April 2020Notification 32/2020-CT [N10P3F]
Notification of the Central Government, 32/2020-Central Tax3 April 2020Notification 33/2020-CT [N10P41]
Notification of the Central Government, 33/2020-Central Tax24 June 2020Notification 52/2020-CT [N10PWM]
Notification of the Central Government, 52/2020-Central Tax24 June 2020Notification 53/2020-CT [N10PXP]
Notification of the Central Government, 53/2020-Central Tax30 June 2020Notification 57/2020-CT [N10Q3B]
Notification of the Central Government, 57/2020-Central Tax21 September 2020Notification 67/2020-CT [N10QDQ]
Notification of the Central Government, 67/2020-Central Tax21 September 2020Notification 68/2020-CT [N10QEH]
Notification of the Central Government, 68/2020-Central Tax29 November 2020Notification 89/2020-CT [N10RCC]
Notification of the Central Government, 89/2020-Central Tax22 December 2020Notification 93/2020-CT [N10RGH]
Notification of the Central Government, 93/2020-Central Tax30 March 2021Notification 6/2021-CT [N10RS3]
Notification of the Central Government, 6/2021-Central Tax1 May 2021Notification 9/2021-CT [N10S3P]
Notification of the Central Government, 9/2021-Central Tax1 June 2021Notification 19/2021-CT [N10S80]
Notification of the Central Government, 19/2021-Central Tax1 June 2021Notification 20/2021-CT [N10SB6]
Notification of the Central Government, 20/2021-Central Tax1 June 2021Notification 21/2021-CT [N10SC8]
Notification of the Central Government, 21/2021-Central Tax1 June 2021Notification 22/2021-CT [N10SDA]
Notification of the Central Government, 22/2021-Central Tax30 June 2021Notification 28/2021-CT [N10T5P]
Notification of the Central Government, 28/2021-Central Tax29 August 2021Notification 33/2021-CT [N10TA8]
Notification of the Central Government, 33/2021-Central Tax26 May 2022Notification 7/2022-CT [N10WNB]
Notification of the Central Government, 7/2022-Central Tax5 July 2022Notification 12/2022-CT [N10WTN]
Notification of the Central Government, 12/2022-Central Tax31 March 2023Notification 2/2023-CT [N10Z40]
Notification of the Central Government, 2/2023-Central Tax31 March 2023Notification 7/2023-CT [N10ZAW]
Notification of the Central Government, 7/2023-Central Tax31 March 2023Notification 8/2023-CT [N10ZBY]
Notification of the Central Government, 8/2023-Central Tax17 July 2023Notification 22/2023-CT [N10ZWN]
Notification of the Central Government, 22/2023-Central Tax17 July 2023Notification 25/2023-CT [N10ZZK]
Notification of the Central Government, 25/2023-Central Tax17 July 2023Notification 26/2023-CT [N1100K]
Notification of the Central Government, 26/2023-Central Tax8 October 2024Notification 23/2024-CT [N113RA]
Notification of the Central Government, 23/2024-Central Tax23 January 2025Notification 8/2025-CT [N115K4]
Notification of the Central Government, 8/2025-Central Tax

Text

Open at its own address /S10-ABS

Section 128, Central Goods and Services Tax Act, 2017 [S10-ABS]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 July 2017. No other text held.

Cite: Section 128, Central Goods and Services Tax Act, 2017 [S10-ABS]. Machine: S10-ABS.

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.

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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