Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 128, verbatim (show)
* 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 .
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Conditions of a notified waiver 128
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 122 | 128 requires Section 122 | 128 "any penalty referred to in section 122" |
| Section 123 | 128 requires Section 123 | 128 "section 123" |
| Section 125 | 128 requires Section 125 | 128 "section 125" |
| Section 47 | 128 requires Section 47 | 128 "any late fee referred to in section 47" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| Circular No. 39/13/2018-GST | 3 April 2018 | Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. |
Notifications (46)
| Number | Date | Subject |
|---|---|---|
| Notification No. 08/2025-Central Tax | 23 January 2025 | Central Tax Notification for waiver of the late fee made under this section |
| Notification No. 23/2024-Central Tax | 8 October 2024 | Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 made under this section |
| Notification No. 22/2023-Central Tax | 17 July 2023 | Seeks to extend amnesty for GSTR-4 non-filers made under this section |
| Notification No. 25/2023-Central Tax | 17 July 2023 | Seeks to extend amnesty for GSTR-9 non-filers made under this section |
| Notification No. 26/2023-Central Tax | 17 July 2023 | Seeks to extend amnesty for GSTR-10 non-filers made under this section |
| Notification No. 02/2023-Central Tax | 31 March 2023 | Amnesty to GSTR-4 non-filers made under this section |
| Notification No. 07/2023-Central Tax | 31 March 2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers amended by a later instrument made under this section |
| Notification No. 08/2023-Central Tax | 31 March 2023 | Amnesty to GSTR-10 non-filers amended by a later instrument made under this section |
| Notification No. 12/2022-Central Tax | 5 July 2022 | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 made under this section |
| Notification No. 07/2022-Central Tax | 26 May 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 made under this section |
| Notification No. 33/2021-Central Tax | 29 August 2021 | Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. made under this section |
| Notification No. 28/2021-Central Tax | 30 June 2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020 made under this section |
| Notification No. 19/2021-Central Tax | 1 June 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. made under this section |
| Notification No. 20/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. made under this section |
| Notification No. 21/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. made under this section |
| Notification No. 22/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. superseded by a later instrument made under this section |
| Notification No. 09/2021-Central Tax | 1 May 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 made under this section |
| Notification No. 06/2021-Central Tax | 30 March 2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. made under this section |
| Notification No. 93/2020-Central Tax | 22 December 2020 | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. made under this section |
| Notification No. 89/2020-Central Tax | 29 November 2020 | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020. superseded by a later instrument made under this section |
| Notification No. 67/2020-Central Tax | 21 September 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. made under this section |
| Notification No. 68/2020-Central Tax | 21 September 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. made under this section |
| Notification No. 57/2020-Central Tax | 30 June 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. made under this section |
| Notification No. 52/2020-Central Tax | 24 June 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. amended by a later instrument made under this section |
| Notification No. 53/2020-Central Tax | 24 June 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. made under this section |
| Notification No. 43/2020-Central Tax | 16 May 2020 | Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. |
| Notification No. 32/2020-Central Tax | 3 April 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. made under this section |
| Notification No. 33/2020-Central Tax | 3 April 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. made under this section |
| Notification No. 04/2020-Central Tax | 10 January 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. made under this section |
| Notification No. 74/2019-Central Tax | 26 December 2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. made under this section |
| Notification No. 48/2019-Central Tax | 9 October 2019 | Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019. made under this section |
| Notification No. 41/2019-Central Tax | 31 August 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. amended by a later instrument made under this section |
| Notification No. 75/2018-Central Tax | 31 December 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. made under this section |
| Notification No. 76/2018-Central Tax | 31 December 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. amended by a later instrument made under this section |
| Notification No. 77/2018-Central Tax | 31 December 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. made under this section |
| Notification No. 41/2018-Central Tax | 4 September 2018 | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 made under this section |
| Notification No. 22/2018-Central Tax | 14 May 2018 | Seeks to waive the late fee for FORM GSTR-3B made under this section |
| Notification No. 13/2018-Central Tax | 7 March 2018 | Rescinding notification No. 06/2018 - CT dated 23.01.2018 made under this section |
| Notification No. 04/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 amended by a later instrument made under this section |
| Notification No. 05/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 made under this section |
| Notification No. 06/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5A rescinded by a later instrument made under this section |
| Notification No. 07/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 made under this section |
| Notification No. 73/2017-Central Tax | 29 December 2017 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 amended by a later instrument made under this section |
| Notification No. 64/2017-Central Tax | 15 November 2017 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards superseded by a later instrument made under this section |
| Notification No. 50/2017-Central Tax | 24 October 2017 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 made under this section |
| Notification No. 28/2017-Central Tax | 1 September 2017 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July superseded by a later instrument made under this section |
See also
- Section 122 of the CGST Act, 2017: penalty for certain offences
- Section 123 of the CGST Act, 2017: penalty for failure to furnish information return
- Section 125 of the CGST Act, 2017: general penalty
- Section 47 of the CGST Act, 2017: levy of late fee
References
- Central Board of Indirect Taxes and Customs. "Section 128. Power to waive penalty or fee or both". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 128 on the CBIC tax information portal