Section 47
Levy of late fee
In force
Section 47. Levy of late fee.
(1) Any registered person who fails to furnish the details of outward supplies or returns by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-47.html
- Source confidence: Pending verification
Quick facts
- Section
- 47
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0