Section 47 of Punjab GST Act 2017 : Levy of late fee.
Section 47 of Punjab GST Act 2017 ( Section 47 of Punjab 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… Read More »