Chapter XIX - Offences and penalties
Section 128
Section 128: Power to waive penalty or fee or both
The Government may notify a class-based waiver of specified GST penalties or late fees on GST Council recommendations.
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Need advice on Section 128?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Covered provisions
Section 128 names penalties under sections 122, 123 and 125 and late fees under section 47.
Notification required
The Government may waive part or all of a covered amount for specified taxpayer classes and mitigating circumstances through notification.
Case-specific eligibility
A taxpayer must match the notification’s period, class and conditions; the statutory power alone is not a waiver.
Covered provisions
Section 128 names penalties under sections 122, 123 and 125 and late fees under section 47.
Notification required
The Government may waive part or all of a covered amount for specified taxpayer classes and mitigating circumstances through notification.
Case-specific eligibility
A taxpayer must match the notification’s period, class and conditions; the statutory power alone is not a waiver.
Practical checklist
Do
- Identify the exact penalty or late fee provision.
- Find the current applicable waiver notification.
- Check taxpayer class, tax period and conditions before claiming relief.
Frequently asked questions
Does section 128 itself waive every late fee?
No. A Government notification must specify the class and circumstances of a waiver.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026