Section 128 of CGST Act, 2017 : Section 128: Power To Waive Penalty Or Fee Or Both

CGST Act, 2017

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Explanation using Example

Imagine a small business owner, Mrs. Sharma, who runs a boutique. Due to a family emergency, she was unable to file her monthly GST returns on time, resulting in a late fee as per section 47 of the CGST Act, 2017. Recognizing that situations like these can arise, the government, on...

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