GST Officer Power for GST Late Fees

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Hi Professionals, My query is-

Is GST Officer has power to waive off GST late fees?
If yes, then what will be the procedure? Should I prepare a letter with genuine reason & request to the officer?
Replies (2)
Yes GST officer empowered by powers granted by chief authority shall waive off late fees after hearing genuine reasons from assessee
Late fee is calculated by system, GST officer can not do anything in this matter

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