Gst late fees

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Is there any chances of waive gst late fees?
whether any chances in the act provided for the waive off of late fees.
Replies (4)
No more update s till date...
Is there any chances of waive gst late fees?
whether any chances in the act provided for the waive off of late fees. 
At present, no such update from the Department. Section 128 of the CGST Act 2017 has given powers to the Commissioner to waive of either full or part of the late fees levied u/s 47 of the CGST Act 2017.

Provision of Section 128 of the CGST Act 2017 is reproduced below :

POWER TO WAIVE PENALTY or FEES 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."
Thanks for the reply, can you please share the office details of commissioner


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