Section 47 Assam GST Act 2017

( Section 47 Assam GST Act 2017  Explains Levy of late fee   and is Covered in CHAPTER IX RETURNS )

Levy of late fee

47. (1) Any registered person who foils to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 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,

Assam GST Act 2017 

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Assam GST Rates Notification

Assam GST Bill 2017

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