Important keyword: Section 122, Section 123, Section 125, Section 47.
GST Section 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.
*Enforced w.e.f. 1st July, 2017 .
Read More: Notification No. 04 /2018 – Integrated Tax: Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the Integrated Goods and Services Tax Act, 2017.
Web Stories: Notification No. 04 /2018 – Integrated Tax: Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the Integrated Goods and Services Tax Act, 2017.
Download Pdf: https://taxinformation.cbic.gov.in/
