(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.
Levy of late
fee.
(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
Section 47 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 47. Levy of late fee
delhi-goods-and-services-tax-act-2017-sec-47.json
•
Section 47
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "47",
"title": "Section 47. Levy of late fee",
"chapter": null,
"content": "(1) Any registered person who fails to furnish the details of outward or inward supplies \nrequired under section 37 or section 38 or returns required under section 39 or section 45 \nby the due date shall pay a late fee of one hundred rupees for every day during which \nsuch failure continues subject to a maximum amount of five thousand rupees. \n \n Levy of late \nfee. \n (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",
"footnote": "",
"is_definition": false,
"sort_order": 560
},
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}