Section 47, Central Goods and Services Tax Act, 2017 [S10-7HS]
As at 6 September 2026. In force from 22 June 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
47. Levy of late fee.—
(1) Any registered person who fails to furnish the details of outward or *** supplies required under section 37 *** or returns required under section 39 or section 45 or section 52 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 or Union territory.
Defined terms in this text (6)
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
quarter: Section 2(92), Central Goods and Services Tax Act, 2017: "quarter" shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
Made under this section, or naming it (32)
Notification No. 02/2023-CENTRAL TAX [N10-Z40], 31 March 2023, in force. The text contains "section 47 of the said Act".
Notification No. 4/2018-Central Tax [N10-90T], 23 January 2018, in force. The text contains "section 47 of the said Act".
Notification No. 5/2018-Central Tax [N10-91R], 23 January 2018, in force. The text contains "section 47 of the said Act".
Notification No. 6/2018-Central Tax [N10-92Y], 23 January 2018, in force. The text contains "section 47 of the said Act".
Notification No. 06/2023-CENTRAL TAX [N10-Z9T], 31 March 2023, in force. The text contains "section 47 of the said Act".
Notification No. 7/2018-Central Tax [N10-93W], 23 January 2018, in force. The text contains "section 47 of the said Act".
Notification No. 07/2022-Central Tax [N10-WNB], 26 May 2022, in force. The text contains "section 47 of the said Act".
Notification No. 07/2023-CENTRAL TAX [N10-ZAW], 31 March 2023, in force. The text contains "section 47 of the said Act".
Notification No. 08/2025-CENTRAL TAX [N11-5K4], 23 January 2025, in force. The text contains "section 47 of the said Act".
Notification No. 19/2021-Central Tax [N10-S80], 1 June 2021, in force. The text contains "section 47 of the said Act".
Notification No. 20/2021-Central Tax [N10-SB6], 1 June 2021, in force. The text contains "section 47 of the said Act".
Notification No. 21/2021-Central Tax [N10-SC8], 1 June 2021, in force. The text contains "section 47 of the said Act".
Notification No. 22/2018-Central Tax [N10-AT7], 14 May 2018, in force. The text contains "section 47 of the said Act".
Notification No. 22/2021-Central Tax [N10-SDA], 1 June 2021, in force. The text contains "section 47 of the said Act".
Notification No. 23/2024-Central Tax [N11-3RA], 8 October 2024, in force. The text contains "section 47 of the said Act".
Notification No. 28/2017-Central Tax [N10-4JA], 1 September 2017, in force. The text contains "section 47 of the said Act".
Notification No. 33/2020-Central Tax [N10-P41], 3 April 2020, in force. The text contains "section 47 of the said Act".
Notification No. 41/2018-Central Tax [N10-CQ5], 4 September 2018, in force. The text contains "section 47 of the said Act".
Notification No. 41/2019-Central Tax [N10-J0S], 31 August 2019, in force. The text contains "section 47 of the said Act".
Notification No. 50/2017-Central Tax [N10-78Q], 24 October 2017, in force. The text contains "section 47 of the said Act".
Notification No. 52/2020-Central Tax [N10-PWM], 24 June 2020, in force. The text contains "section 47 of the said Act".
Notification No. 53/2020-Central Tax [N10-PXP], 24 June 2020, in force. The text contains "section 47 of the said Act".
Notification No. 57/2020-Central Tax [N10-Q3B], 30 June 2020, in force. The text contains "section 47 of the said Act".
Notification No. 64/2017-Central Tax [N10-8E2], 15 November 2017, in force. The text contains "section 47 of the said Act".
Notification No. 67/2020-Central Tax [N10-QDQ], 21 September 2020, in force. The text contains "section 47 of the said Act".
Cited by (2)
Section 128, Central Goods and Services Tax Act, 2017 [S10-ABS], 12 April 2017, Band A. "section 47".
Section 62, Central Goods and Services Tax Act, 2017 [S10-831], 12 April 2017, Band A. "section 47".
Not held (0)
none
Duties published under this section (0)
none