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Sections & rules related to Section 47

Section 62 - Assessment of non-filers of returns
CGST Act, 2017

CGST Act section 62, if person fails to furnish the return even after the service of a notice, the proper officer may proceed to assess the tax liability of the said person

Section 128 - Power to waive penalty or fee or both
CGST Act, 2017

CGST Act Section 128, The Government may waive in part or full any penalty for taxpayers