Section 47 – Levy of late fee of CGST ACT, 2017<\/p>\n
47. (1) Any registered person who fails to furnish the details of outward or inward
\nsupplies required under section 37 or section 38 or returns required under section 39 or
\nsection 45 by the due date shall pay a late fee of one hundred rupees for every day
\nduring which such failure continues subject to a maximum amount of five thousand
\nrupees.
\n(2) Any registered person who fails to furnish the return required under section 44 by
\nthe due date shall be liable to pay a late fee of one hundred rupees for every day during which
\nsuch failure continues subject to a maximum of an amount calculated at a quarter per cent. of
\nhis turnover in the State or Union territory.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 47 – Levy of late fee of CGST ACT, 2017 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 section 39 or section 45 by the due date shall pay a late fee of one hundred … Continue reading “Section 47 – Levy of late fee of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/219"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=219"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/219\/revisions"}],"predecessor-version":[{"id":220,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/219\/revisions\/220"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}