Section 47 - Levy of late fee
Published by Finin2min
Bare Act / Law / Rules / Notifications
* Section 47. Levy of late fee. - (1) Any registered person who fails to furnish the details of outward or 1 [***] supplies required under section 37 1 [***] or returns required under section 39 or section 45 2 [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. (2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a 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. * Enforced w.e.f. 22nd June, 2017. 1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022 ) by s. 108 of The Finance Act 2022 (No. 6 of 2022). 2. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022 ) by s. 108 of The Finance Act 2022 (No. 6 of 2022).
Linked law
- Chapter IX - Returns
Official source controls
- India Code consolidated Act
- CBIC Tax Information Act explorer
- Official Gazette notifications for commencement/amendment
Q&A
- What does Section 47 cover?
- Section 47 covers levy of late fee within Chapter IX of the CGST Act.
- Can this page replace the official Act?
- No. Use this page as a practical guide, then verify Section 47 in India Code, CBIC and any applicable Gazette notification.
- What should be retained for Section 47?
- Keep the official source, fact matrix, invoices or returns, portal acknowledgements, calculations, correspondence, notices/orders and reviewer conclusion.
Form family sources
- Return forms (GSTR-1, GSTR-3B, GSTR-4, GSTR-7, GSTR-8, GSTR-9, GSTR-9C): Official CBIC CGST Rules Part-B Forms PDF
- Payment and ledger forms (PMT-01, PMT-02, PMT-03, PMT-04, PMT-06, PMT-09): Official CBIC CGST Rules Part-B Forms PDF
Primary form PDF sources
- Official CBIC CGST Rules Part-B Forms PDFCGST Rules, 2017 Part-B forms compendium, amended up to 1 January 2022.
Primary Official Sources
- India Code consolidated CGST Act PDFofficial consolidated Act PDF used for statutory cross-check
- CBIC Tax Information Act explorerofficial CBIC section explorer route
- GST Council Central GST resourcesofficial GST Council route for central GST law resources
- CBIC official section content payloadofficial CBIC section HTML payload used for the statutory extract
Related Inter / Intra Links
CGST Act hubCGST RulesGST formsGST circularsGST notificationsConnected page: section-39Connected page: section-49Connected page:
Section 47 should be read inside the wider GST law hub with CGST Rules, GST forms, circulars, notifications, case-law and practical workflow pages.
Disclaimer
Finin2min provides this Section 47 page for education and professional research. Official India Code, CBIC, Gazette and court sources control the legal position for Levy of late fee.