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        GST - States

        Section 47 - Levy of late fee.

        Mizoram Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Late fee for delayed GST returns imposes a daily penalty with statutory caps differing by type of return. Section 47 imposes a daily late fee on registered persons who fail to furnish outward or inward supply details or prescribed returns, subject to a maximum cap for those filings; failure to furnish the separately specified return attracts the same daily fee with an upper limit calculated on the taxpayer's turnover in the State.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Late fee for delayed GST returns imposes a daily penalty with statutory caps differing by type of return.

                                Section 47 imposes a daily late fee on registered persons who fail to furnish outward or inward supply details or prescribed returns, subject to a maximum cap for those filings; failure to furnish the separately specified return attracts the same daily fee with an upper limit calculated on the taxpayer's turnover in the State.


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