Section 47 Tripura GST Act 2017
( Section 47 Tripura 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 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.
Tripura GST Act 2017
Tripura GST Rules 2017
Tripura GST Notifications
Tripura GST Rate Notifications
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