Section 47
Levy of late fee.
GST
RETURNS
Section 47 of Central Goods And Services Tax Act, 2017
Levy of late fee.
\n47. (1) Any registered person who fails to furnish the details of outward 1[****] supplies required under section 37 2[****] or returns required under section 39 or section 45 3[or section 52] 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.
\n(2) Any regist<\/p>\n
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