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 

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act,

Important Keyword: section 52, section 73, section 74, section 76, section 122, section 123, section 124, section 125, section 127, section 129, section 130. GST Rule 142. Notice and order for demand of amounts payable under the Act. - GST Rule 142. Notice and order...