Central Goods and Services Tax Act, 2017
Chapter XIX - Offences and Penalties
Section 128 - Power to waive penalty or fee or both
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.
Act
Notifications
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 28/2017 - 01-09-2017 - Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
- Notification No. 50/2017 - 24-10-2017 - Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
- Notification No. 64/2017 - 15-11-2017 - Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
- Notification No. 73/2017 - 29-12-2017 - Waives the late fee payable for failure to furnish the return in FORM GSTR-4
- Notification No. 04/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-1
- Notification No. 05/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-5
- Notification No. 06/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-5A
- Notification No. 07/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-6
- Notification No. 13/2018 - 07-03-2018 - Rescinding notification No. 06/2018 - CT dated 23.01.2018
- Notification No. 22/2018 - 14-05-2018 - Seeks to waive the late fee for FORM GSTR-3B
- Notification No. 41/2018 - 04-09-2018 - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
- Notification No. 75/2018 - 31-12-2018 - Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.
- Notification No. 76/2018 - 31-12-2018 - Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
- Notification No. 77/2018 - 31-12-2018 - Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018
- Notification No. 41/2019 - 31-08-2019 - Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
- Notification No. 48/2019 - 09-10-2019 - Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019
- Notification No. 74/2019 - 26-12-2019 - Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
- Notification No. 04/2020 - 10-01-2020 - Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
- Notification No. 32/2020 - 03-04-2020 - Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020
- Notification No. 33/2020 - 03-04-2020 - Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
- Notification No. 53/2020 - 24-06-2020 - Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
- Notification No. 57/2020 - 30-06-2020 - Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
- Notification No. 67/2020 - 21-09-2020 - Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
- Notification No. 68/2020 - 21-09-2020 - Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020
- Notification No. 89/2020 - 29-11-2020 - Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020.
- Notification No. 93/2020 - 22-12-2020 - Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
- Notification No. 06/2021 - 30-03-2021 - Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
- Notification No. 09/2021 - 01-05-2021 - Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods
- Notification No. 19/2021 - 01-06-2021 - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
- Notification No. 20/2021 - 01-06-2021 - Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
- Notification No. 21/2021 - 01-06-2021 - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.
- Notification No. 22/2021 - 01-06-2021 - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
- Notification No. 28/2021 - 30-06-2021 - Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020
- Notification No. 33/2021 - 29-08-2021 - Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
- Notification No. 07/2022 - 26-05-2022 - Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22
- Notification No. 12/2022 - 05-07-2022 - Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22
- Notification No. 02/2023 - 31-03-2023 - Amnesty to GSTR-4 non-filers
- Notification No. 07/2023 - 31-03-2023 - Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
- Notification No. 08/2023 - 31-03-2023 - Amnesty to GSTR-10 non-filers
- Notification No. 22/2023 - 17-07-2023 - Seeks to extend amnesty for GSTR-4 non-filers
- Notification No. 25/2023 - 17-07-2023 - Seeks to extend amnesty for GSTR-9 non-filers
- Notification No. 26/2023 - 17-07-2023 - Seeks to extend amnesty for GSTR-10 non-filers
- Notification No. 23/2024 - 08-10-2024 - Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
- Notification No. 08/2025 - 23-01-2025 - Central Tax Notification for waiver of the late fee
- Notification No. 52/2020 - 24-06-2020 - Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
- Notification No. 24/2023 - 17-07-2023 - Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
