Section 47 - Levy of late fee on delay furnishing of return

Contents

Para	Topics	Section/Rules/N/C/O
47.1	Late fees for delay filing of various return	Section 47(1)
47.1.1	Late fees for delay filing of annual return [GSTR-9 & 9C]	Section 47(2)
47.1.2	Waiver of late fees payable u/s 47	NA

47.1 Late fees for delay filing of various return

Section 47(1)

RP who fails to furnish the following returns by the due date

details of outward required u/s 37 or [GSTR-1] or

returns required u/s 39 or 45 or 52 [GSTR-3B, 4, 5, 6, 7, 10]

then he shall pay a late fee lower of

Rs.100 for every day during which such failure continues

Rs.5,000.

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Quantum of late fees for late furnishing of return

Lower of

Rs.100 for every day during which such failure continues

Rs.5,000.

47.1.1 Late fees for delay filing of annual return [GSTR-9 & 9C]

Section 47(2)

RP who fails to furnish the return required u/s 44 [Annual return in GSTR-9 or 9C] by the due date

shall pay a late fee lower of

of Rs.100 for every day during which such failure continues

0.25% of his turnover in the State/UT.

47.1.2 Waiver of late fees payable u/s 47

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Late fees payable u/s 47 may be waived off by central government u/s 128.