Section 47 of Sikkim GST Act 2017 : Levy of late fee
Section 47 of Sikkim GST Act 2017 [ Section 47 of Sikkim GST Act 2017 explains Levy of late fee and is covered in CHAPTER IX RETURNS ] [ Enforced with effect from 1-7-2017. ] 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… Read More »