Section - 47, Levy of late fee (CGST ACT, 2017)

(1) Any registered person who fails to furnish the details of outward or *30*[***] supplies required under section 37 *31*[***] or returns required under section 39 or section 45 *32*[or section 52] by the due date shall pay a *^4*[late fee] of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.

(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a *^4*[late fee] of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State or Union territory.

Notes:-

*30* Omitted vide section 108 of The Finance Act 2022 (No. 6 of 2022), notified through Notification No. 18/2022 - CT dated 28.09.2022 - Brought into force w.e.f. 01.10.2022, prior to its omission, it was read as: “or inward”.

*31*. Omitted vide Finance Act, 2022 – Brought into force w.e.f. 01.10.2022, prior to its omission, it was read as:

"or section 38".

*32*. Inserted vide section 108 of The Finance Act 2022 (No. 6 of 2022), notified through Notification No. 18/2022 - CT dated 28.09.2022 - Brought into force w.e.f. 01.10.2022.

^4 Refer Points to Note at Page No. 149.