Section 47 Kerela GST Ordinance 2017 : Levy of late fee

By | September 21, 2017
(Last Updated On: September 21, 2017)

Section 47 Kerela GST Ordinance 2017

[ Section 47  Kerela GST Ordinance 2017 explains Levy of late fee and is covered in CHAPTER IX RETURNS ]

Levy of late fee

47. (1) Any registered person who fails 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.


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