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

Related Topic on GST